If partner commission was overallowed what will be done to the concerned partners account in correction?

Correct answer: It will be debited

The direct answer is option B: the concerned partner’s account will be debited. If commission is overallowed, the partner has been credited with more commission than entitled. The earlier entry has increased that partner’s balance too much. To cancel the excess, the partner’s account must be debited by the excess amount. The corresponding correction generally credits the profit and loss appropriation account or the relevant adjustment account, depending on the exact correction situation. Option A, credit, would increase the partner’s balance even further and would not remove the overstatement. Option B is correct because a debit reduces an earlier excessive credit. Option C, no effect, is wrong because an accounting error must be corrected and the partner’s entitlement has been overstated. Option D, becoming an asset, is wrong because a partner’s account is a personal or capital-related account, not an asset account merely because excess commission was allowed. Memory cue: excess credit earlier means debit now; excess debit earlier means credit now.