Which one of the following item cannot be recorded in Profit and Loss Appropriation Account? 

The Profit and Loss Appropriation Account is used only in partnership firms to distribute profits among partners. Items recorded here include: • Interest on Capital (appropriation item) • Interest on Drawings (appropriation item) • Partner’s Salary (appropriation item) However: Manager’s Commission This is a business expense, not an appropriation of profit. Therefore, it is recorded in the Profit & Loss Account, not in the Profit & Loss Appropriation Account.