If A's salary was recorded ₹5,000 less, what correction will be made in A's account?

Correct answer: Credit five thousand rupees

A's salary has been under-recorded, so A's claim (balance) is understated. To correct it, A's account must be credited by ₹5,000 and the Profit & Loss Appropriation Account is debited in the adjustment entry. Thus crediting A by ₹5,000 is correct. Option B is wrong because debiting A would further reduce his claim. Option C is incorrect because partner's salary is treated as appropriation of profit (recorded in Profit & Loss Appropriation) rather than as a normal expense. Exam tip: remember partner salary entries — Debit Profit & Loss Appropriation A/c, Credit partner’s Current/Capital A/c; reverse appropriately to correct under- or over-recording.