The Deceased Partner’s Capital Account includes the following amount/balances:

(A) Opening balance of his capital
(B) His share of profit/loss till the date of death
(C) His share of General Reserve
(D) His drawings till the date of death
(E) Amount paid to his executors

Choose the correct answer from the options given below:

The correct answer is (A), (B), (C) and (D) only.

Explanation:
When a partner dies, their partnership account needs to be settled. The Deceased Partner's Capital Account is prepared to determine the final amount due to or recoverable from the deceased partner's estate (represented by their legal executors). This account records various adjustments to arrive at the net amount payable.

Let us analyze each of the given items to see what is included in the Deceased Partner's Capital Account prior to the final settlement:
1. (A) Opening balance of his capital: This is the starting credit balance of the partner's capital account and is naturally included (credited).
2. (B) His share of profit/loss till the date of death: The deceased partner is entitled to their share of the firm's profits (or must bear their share of losses) earned from the last balance sheet date up to the exact date of their death. This is credited (for profit) or debited (for loss) to their capital account.
3. (C) His share of General Reserve: Accumulated profits or reserves like the General Reserve belong to all partners. The deceased partner's share of these reserves is credited to their capital account.
4. (D) His drawings till the date of death: Any withdrawals of cash or goods made by the partner for personal use from the beginning of the financial year until the date of death are debited to their capital account to reduce the amount payable to them.
5. (E) Amount paid to his executors: The Deceased Partner's Capital Account is closed by transferring the final balance to the Deceased Partner's Executor's Account. The actual payment is then made to the executors from the Executor's Account, not directly from the Partner's Capital Account. Therefore, the physical payment transaction itself is recorded in the Executor's Account, not the Capital Account.

Based on this analysis, the items included in the Deceased Partner's Capital Account are (A), (B), (C), and (D).