A and B share profits in the ratio 3:2. A withdrew goods worth ₹15000 for personal use and it was treated as sales. What is the correct treatment?

Correct answer: Debit A's drawings by ₹15000 and remove from sales

Direct answer: Option A. Goods taken by a partner for personal use are drawings, not business sales. Because the goods were incorrectly recorded as sales, sales revenue is overstated by ₹15,000 and the goods or purchases effect is also wrong. The correction is to remove ₹15,000 from sales and debit A's drawings or current account by ₹15,000, showing that A has withdrawn value from the firm. The profit-sharing ratio 3:2 does not change this basic correction; it would matter only if an error had already affected divisible profit and an adjustment among partners were required. Option A states both necessary actions. Option B is wrong because B did not take the goods. Option C is wrong because private withdrawal is not distributable profit. Option D is wrong because the books contain an error. Memory cue: business sale means customer pays; partner's personal taking means drawings.