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JAMB Accounting 2013 Objective — Question 35

Question 35 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2013 Objective paper, with the correct answer and a full explanation.

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In a partnership account, interest on drawings is

  • A. debited to appropriation account
  • B. credited to appropriation accountCorrect
  • C. treated as an expense in profit and loss account
  • D. recorded in the balance sheet as current assets

Explanation

Interest on partners' drawings is income to the organisation, and is thus credited to the appropriation account.

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