Query about adjustments in books

I know this que may sound silly for some of people here highly profiled but rather than being fool for lifetime I would choose to be fool for few hours :) So here it goes...... Suppose 2 partners start a business each with capital of 5 lakhs and then use for stock of Rs. 800000 and one lakh shop deposit and one lakh exp to start business. They earn 900000 b selling stock of 8 lakhs and take 50000(50kb) each forhousehold exp in reality for a month. But actually drawing shown in books of account is 5000 (5kb)......... when income tax asks about Rs. 895000 (900000-5000) then how a CA solves this mystery as his clients does'nt have 895000 but they have 800000 (900000-50000-50000) means whats the adjustment......... and if actual drawings are shown then capital will get less....that one number money will be affected.... how to solve.... Please give me a good solution............