If a profit-decreasing adjustment of ₹15,000 is to be shared by A and B in the ratio 4:1, how much will be debited to A's account?

Correct answer: Twelve thousand rupees

Total parts = 4 + 1 = 5. A's share = \(\dfrac{4}{5}\) of the amount. So amount debited to A = \(15000 \times \dfrac{4}{5} = 12000\) rupees. Option B (3,000) is actually B's share; option C (15,000) is the entire amount and therefore incorrect. Exam tip: always find total parts first and then multiply the total amount by the partner's fraction.