A’s salary was wrongly credited to B’s account. What is the correct correction entry?

Correct answer: Debit B’s account and credit A’s account

The governing concept is rectification of an error involving the wrong recipient. A was entitled to the salary, so A’s account should have been credited. Instead, B’s account received the credit. The correction must remove the incorrect credit from B by debiting B’s account and provide the omitted correct credit to A by crediting A’s account. Thus the correcting entry is Debit B’s Account and Credit A’s Account, making option B correct. Option A would not properly cancel the erroneous credit. Debiting both accounts or crediting both accounts cannot restore the required balances because one account has an excess credit and the other has a missing credit.