In retirement we transfer retired partner capital to is loan a/c (dr side) which come in liabilities side in bs but in death died partner loan is given in liabilities side but we transferred into his cr side why? Pls explain me

Dear student
In retirement, we transfer retired partner's capital to his/her loan account. Journal entry for transferring- 
  Retiring partner's capital A/c.            Dr
             To Retiring partner's loan A/c
 And it comes in liabilities in balance sheet.

In case of death of a partner, died partner's capital is transferred to died partner's executor's account. Journal entry for same is :
   Partner's capital account.                    Dr
                      To partner's executor's account
This amount can be paid to the executor in cash or cheque or it can be transferred to partner executor's loan account. Entry for the same wil be :
   Partner's executor's account.                         Dr
                 To partner's executor's loan account.

I hope it helps you.


Regards