A and B are equal partners. B’s salary of ₹30,000 was wrongly credited twice, and the accounts have already been closed. What correction is required?

Correct answer: Debit B ₹15,000 and credit A ₹15,000

The key principle is that a correction after closing the accounts should restore the correct relative credit of the partners without reopening the books. B’s salary of ₹30,000 was credited twice, so the second credit created an excess allocation of ₹30,000 to B. Since A and B are equal partners, this excess would otherwise reduce A’s share by one-half, or ₹15,000, while increasing B’s effective share by the same amount. The correcting entry is therefore to debit B’s capital or current account by ₹15,000 and credit A’s account by ₹15,000. Debiting B by the full ₹30,000 and crediting A by ₹30,000 would overcorrect the equal-sharing effect. Debiting A would move the adjustment in the wrong direction, so A is correct.