If interest on drawings was wrongly credited to a partner’s account when it should have been debited, what entry is required for rectification?

Correct answer: Debit the partner’s account with double the amount

Interest on drawings is normally debited to the partner’s account because it is an amount recoverable from that partner and a gain for the firm. In this case, the partner’s account was wrongly credited by amount X, but it should have been debited by X. To rectify the error, the wrong credit must first be cancelled with a debit of X, and the correct debit of X must then be recorded. The total debit required is therefore 2X. Option A is correct. A debit of only X would merely cancel the wrong credit and would not create the required debit; options C and D leave the error unresolved.