If partner commission is not debited to appropriation account what will be the effect on remaining profit?

Correct answer: Remaining profit will appear higher

Partner commission is an appropriation of profit and should be debited to the Profit and Loss Appropriation Account before the remaining profit is distributed. If the commission is omitted, no deduction is made from the available profit, so the remaining profit is overstated by the amount of commission. Therefore, option A is correct; omission does not automatically create a loss.