A partner's commission of Rs 9,000 was omitted from the books. What will be the effect on the remaining profit to be distributed among partners?

Correct answer: Overstated by Rs 9,000

Partner commission is an appropriation (a debit against profit) that reduces the remaining profit available for distribution. Omitting the Rs 9,000 commission means profit was not reduced, so the remaining profit is overstated by Rs 9,000. Option C (Rs 18,000) is incorrect because the commission is not doubled; B and D are incorrect for the reasons stated. Exam tip: When you find an omission, identify whether the item is an appropriation or an expense—omit an appropriation and the remaining profit will be overstated by that amount.