In an adjustment entry, the account of a partner from whom an amount is recoverable is shown on which side?

Correct answer: डेबिट पक्ष (Debit side)

A partner from whom an amount is recoverable is a debtor/receivable for the firm (an asset). According to accounting rules, assets and receivables are recorded on the debit side, so the partner’s account is debited in the adjustment entry. 'Credit side' is incorrect because crediting would record a liability or reduce the firm’s claim rather than record an amount recoverable. 'Only in narration' and 'Outside the balance sheet' are also wrong since recoverable amounts must be properly recorded in the accounts to reflect correct balances. Exam tip: remember — debtor (to be received from) = debit; creditor (to be paid to) = credit.