Under the fixed capital method, how many accounts are maintained for each partner?

1. Under the fixed capital method the capital of the partners is not altered and remains generally fixed. 2. Two accounts are therefore maintained for each partner, a capital account and a current account. 3. The capital account records only the initial capital, any additional capital introduced and any capital permanently withdrawn. 4. All other transactions, such as drawings, interest on capital, salary and share of profit, go through the current account. 5. Under the fluctuating capital method only one account, the capital account, is maintained for each partner. _Source: TN HSC Class 12 Accountancy (Samacheer Kalvi, Govt of Tamil Nadu), Unit 3 "Accounts of Partnership Firms - Fundamentals", §3.6.1_