Which of the following are part of Profit & Loss Appropriation Account?

A. Rent to partner
B. Interest on partner's capital
C. Interest on partner's loan
D. Salary to partner
E. Commission to Manager

Choose the correct answer from the options given below:

B & D only

The correct answer is Option (4) - B & D only.

A. Rent to partner- It is charge against profit so debited to profit and loss A/c.
B. Interest on partner's capital- It is an appropriation of profit so debited to profit and loss appropriation A/c.
C. Interest on partner's loan- It is charge against profit so debited to profit and loss A/c.
D. Salary to partner- It is an appropriation of profit so debited to profit and loss appropriation A/c.
E. Commission to Manager- It is charge against profit so debited to profit and loss A/c.