If a partner’s drawings were recorded at a lower amount, what will be the correction in his account?

Correct answer: It will be debited

The governing concept is the debit nature of drawings. Drawings represent amounts taken by a partner for personal use and therefore reduce the partner’s capital or current-account balance. If the actual drawings were higher than the amount recorded, the missing difference must also be charged to that partner. The correction is therefore a debit to the partner’s account for the short-recorded amount. A credit would increase the partner’s claim and would move in the wrong direction. Depositing money in the bank is a cash action not implied by the correction, and omitting an account would leave the partner’s balance incorrect. Hence option A is correct.