Partner's Salary is debited to ____________ in case of a partnership firm.

Profit and Loss Appropriation A/c

The correct answer is option 2- Profit and Loss Appropriation A/c.

Partner's Salary is debited to Profit and Loss Appropriation Account  in case of a partnership firm as it is a loss for the firm and gain for the partner.

Profit and Loss Appropriation Account is an extension of the Profit and Loss Account of the firm. It shows how the profits are appropriated or distributed among the partners. All adjustments in respect of partner’s salary, partner’s commission, interest on capital, interest on drawings, etc. are made through this account. It starts with the net profit/net loss as per the Profit and Loss Account.