If a partner's share of profit is not recorded, how will the partner's account be affected?

Correct answer: It will show a lower balance

In a partnership the partner's share of profit is credited to their capital/current account, increasing their claim. If that credit is omitted, the partner's account will be understated and thus show a lower balance. Distractor B is incorrect because omission cannot increase the balance; C is incorrect unless the partner already had zero balance; D is incorrect because bank balance is a separate account and is not directly increased by failing to record profit share. Exam tip: when reconciling partner accounts always verify profit allocations and drawings entries together.