A spent Rs 6000 for firms business and not for personal use. How can it be shown in As account?

Correct answer: Credit to As account

Direct answer: Option A, credit to A’s account. A paid Rs 6,000 for a genuine business expense, not for personal use. The firm received the benefit, but A supplied the money personally. Therefore the firm owes A Rs 6,000. A payable amount is credited to A’s capital account under the fluctuating method, or to A’s current account under the fixed-capital method, depending on the system used. Option A is correct. Option B is wrong because a debit would reduce the amount due to A, although the firm actually owes him money. Option C is wrong because drawings are personal withdrawals by a partner; this payment was for the firm’s business. Option D is wrong because the transaction must be recorded: the business expense is recognized and A’s reimbursement claim is recorded. The expense itself is debited in the firm’s books, while A’s account is credited. Memory cue: partner pays firm expense = firm owes partner = credit partner.