Concept:A partner’s salary is treated as an appropriation of profit, not as an expense of the business.
Explanation:In partnership accounts, the profit and loss account is used to determine the net profit or loss for the period.
Appropriation of profit includes partner salaries, interest on capital, and division of remaining profit among partners.
These items are recorded in the appropriation account, which is prepared after the profit and loss account.
Therefore, the salary of a partner is debited to the appropriation account because it reduces the amount of profit available for sharing among partners.
Answer:B. appropriation account