Match List I with List II 

 Choose the correct answer from the options given below:

A-II, B-I, C-IV, D-III

* Partner’s Salary-
                                                        Profit and Loss Appropriation A/c Dr.
                                                                To Salary to Partner’s A/c

* Manager salary(dr)- is debited to profit and loss account as it is an expense for the firm.

* Distribution of Loss after appropriations-
                                                       Partner’s Capital/Current A/c (individually)
                                                                  To Profit and Loss Appropriation A/c

* Commission received(Cr)- is credited to profit and loss account as it is an income for the firm.