If A’s Capital Account has a credit balance of ₹60,000 and A’s share of realisation loss is ₹15,000, what is the final amount payable to A?

Correct answer: ₹45,000

The governing concept is that a realisation loss is transferred to partners’ Capital Accounts in their profit-sharing ratio and reduces the amount payable to each partner. A’s credit balance before the loss is ₹60,000. A’s share of the realisation loss is ₹15,000, so it must be debited to A’s Capital Account. The final payable amount is therefore ₹60,000 − ₹15,000 = ₹45,000. Option A adds the loss instead of deducting it. Option C states only the loss amount, not the settlement balance, while option D ignores the loss completely. Hence, the correct final amount payable to A is ₹45,000, represented by option B.