Explanation:

In partnerships with fixed capital accounts, adjustments such as accruing partner salaries, interests, and other similar transactions are typically recorded in the Partners’ Current Accounts rather than the capital accounts themselves.

When a salary is payable to a partner, it represents an obligation or payable from the partnership to the partner. Therefore, it is recorded on the credit side of the Partner's Current Account, similar to how any payable would be recorded as a liability.

This is because the debit side of a current account is used to record drawings or withdrawals by the partner, while the credit side is used for gains or incomes accrued to the partner, such as salaries payable to them.