Salary of a partner is shown in

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

Explanation:

In partnership accounting, it is essential to distinguish between a charge against profits and an appropriation of profits:

1. Charge Against Profit: These are expenses that must be paid regardless of whether the firm earns a profit or incurs a loss. Such expenses (e.g., rent paid to a partner, interest on a partner's loan, or employee salaries) are debited to the standard Profit and Loss Account.

2. Appropriation of Profit: These represent the distribution of net profits among the partners after all external liabilities and charges have been met. Since the salary of a partner is a distribution of profits to the owners (partners) rather than an expense incurred to generate revenue from outsiders, it is treated as an appropriation of profit.

Therefore, the salary of a partner is debited to the Profit and Loss Appropriation Account, which is prepared as an extension of the Profit and Loss Account specifically to show how net profit is distributed among partners (including interest on capital, partner salaries, commission, and transfer to reserves).