On which side of the current account is a partner's share of loss recorded?

Correct answer: Debit side

A partner's share of loss reduces their claim (balance), so it is recorded on the debit side of the current account. The current account shows the partner’s share of profit/loss, drawings and other adjustments — profits are credited and losses debited. The closest wrong option is the credit side, because credit entries indicate increases (e.g., profit), not decreases. Exam tip: remember the rule — profit = credit, loss = debit for current accounts.