If A received five thousand rupees less profit, what entry will be made to A's account during adjustment?

Correct answer: Credit five thousand rupees

A was underpaid, so he is entitled to an additional Rs.5,000. When a partner is due more profit, his current/capital account is increased (credited). Therefore A's account is credited by Rs.5,000. Option B is wrong because debiting A would reduce his balance, which is contrary to being owed more. Option C is wrong because an adjusting entry is required. Option D describes where the balancing debit may come from (other partners), but the question asks specifically what happens to A's account — it is credited. Exam tip: Profit share increases a partner's account (credit); a shortfall requires a credit entry to the partner's account during adjustment.