If the profit‑sharing ratio between A and B is 4 : 1 and there is a profit‑decreasing adjustment of Rs. 10,000, how much will be debited to A?

Correct answer: Eight thousand rupees

Total parts = 4 + 1 = 5. A's share = 4/5, so A is debited (4/5) × 10,000 = Rs. 8,000. A common wrong choice is 10,000, which wrongly charges the entire adjustment to A and ignores B's share. Exam tip: always add the ratio parts first, then multiply the adjustment by each partner's fraction.