hi there, just a quick question. Do you always put the current account in the capital account, or is it only when someone leaves/dissolves the partnership? Reason i ask is i have the aqa book, wolinski i think. On question 3.8, they ask for the current account and capital account. Suprisingly, the capital account in the answers, is a basic capital account with just a balance c/d and balance b/d. No current account figures are in there. What i fail to get is, wouldn't you do the current account first, and then use the balance c/d and balance b/d to put in the capital account? Sorry if i seem a bit lost... cheers.