If A and B share profits in the ratio 3:2 and an adjustment loss of 10,000 rupees is to be shared, how much will be debited to B's account?

Correct answer: Four thousand rupees

Losses are shared in the profit-sharing ratio. Total parts = 3 + 2 = 5; B has 2 parts. So B's share of the loss = (2/5) × 10,000 = 4,000 rupees. Option B (6,000) is incorrect because that equals A's share (3/5), not B's. Exam tip: always add the ratio parts first, then multiply the relevant part by the total amount.