If partner salary was omitted by mistake it will be credited to which partners account?

Correct answer: The partner to whom salary is due

The direct answer is A: the partner to whom the salary is due. Partner salary is an appropriation or distribution of profit in favour of a particular partner, not an amount payable to customers, a bank, or a creditor. If the salary was omitted, the correction must give the omitted benefit to the concerned partner. That partner’s capital account or current account is credited, depending on the accounting arrangement used by the firm. Option A is correct because the salary belongs specifically to that partner. Option B is wrong because customers are external parties and do not receive partner remuneration. Option C is wrong because the bank is only a financial institution and has no claim to the omitted salary. Option D is wrong because a creditor’s claim is a liability of the firm, not partner salary. The correction should also consider any related change in profit distribution, but the direct credit is to the partner entitled to salary. Remember: identify the person who earned the omitted benefit.