In adjustment table if a partner received less profit what will happen to his account?

Correct answer: It will be credited

An adjustment table compares the amount that should have been credited to each partner with the amount actually credited. If a partner received less profit than the correct amount, that partner still has an additional amount due from the firm or from the partners who received excess profit. The correction must therefore increase that partner’s account.

An increase in a partner’s entitlement is recorded by crediting the partner’s account. For example, if the correct share is ₹12,000 but only ₹10,000 was given, the missing ₹2,000 is credited to that partner. The corresponding debit is made to the partners who received too much, according to the adjustment. Hence option A is correct. Deleting the account or debiting the underpaid partner would move the correction in the wrong direction.