If a partner's drawings were recorded in the books in excess, what entry will correct his account?

Correct answer: It will be credited

Recording drawings in excess means there is an extra debit in the books. To remove that excess debit you must make an equal credit — i.e., credit the partner’s account (or the Drawings account) for the excess amount. Option A is wrong because debiting would increase the overstatement. Option C is irrelevant — drawings are not transferred to sales. Option D is not the correct rectification procedure; you correct the erroneous entry by reversing the excess debit, not by arbitrarily reducing capital. Exam tip: identify which side (debit or credit) is overstated and reverse the excess with the opposite entry; check whether drawings are posted to a separate Drawings A/c or directly to the partner’s current account.