After allowing partner salary the appropriation account shows a loss of 10,000 rupees. Partners A and B share profits and losses in the ratio 2:3. How much will be debited to A's account?

Correct answer: Four thousand rupees

A loss in the appropriation account is borne by partners in their profit‑sharing ratio. Here A:B = 2:3, total parts = 5. A’s share = (2/5) × 10,000 = 4,000 rupees, so 4,000 is debited to A. The common distractor 6,000 rupees is actually B’s share (3/5 × 10,000), not A’s. Exam tip: Always add the ratio parts first and then multiply the partner’s fraction by the total; check whether salary/interest has already been accounted for before sharing.