A firm paid a partner's personal expenses from cash/bank but the payment was not recorded in the books. What is the correct accounting adjustment?

Correct answer: Debit the partner's account

A partner's personal expense paid by the firm is treated as the partner's drawings. The correct journal entry is: Partner’s Account Dr. To Bank/Cash. Since the payment has already been made but not recorded, the required adjustment is to debit the partner’s account. Option B is the reverse (wrong); option C mentions the cash/bank credit which is the other side of the entry but by itself does not identify the primary adjustment asked; option D (goodwill) is unrelated. Exam tip: personal payments by the firm are recorded as drawings — always debit the partner's account and credit cash/bank.