Q.Salaries appearing in the Trial Balance is shown on the :

Net loss is debited to the capital account — option (a).

Reasoning

• Net loss means total expenses exceed total incomes for the period. This loss is borne by the proprietor and therefore reduces his capital.
• Capital has a credit balance; a decrease in capital is recorded by a debit. Hence net loss is debited to the capital account (or deducted from capital in the balance sheet).
• Correspondingly, a net profit would be credited to the capital account (added to capital). …

Salaries is an indirect expense. In the Tamil Nadu HSC Class-11 Accountancy syllabus it is transferred to the debit side of the Profit and Loss account, so the correct answer is option (d).

When you prepare final accounts, each Trial Balance item goes to a fixed place:

• Trading account takes only direct expenses (purchases, wages, carriage inwards, etc.).
• Profit and Loss account takes indirect/operating expenses such as salaries, rent, and office expenses on its debit side.
• Balance Sheet shows assets and liabilities, not expenses. …

Net profit increases the owner's capital, so the answer is (c).

At the end of the accounting period, the net profit found from the profit and loss account is transferred to the owner's capital account. Because the profit belongs to the proprietor, adding it increases the capital.

…

Salaries are an indirect expense, so they appear on the debit side of the Profit and Loss account — option (d).

How expenses are placed in final accounts:

• Direct expenses (wages, carriage inward, factory power) relate to production/purchase and go to the debit side of the Trading account.
• Indirect expenses (salaries, rent, office expenses, advertising) relate to administration, selling and general running of the business and go to the debit side of the Profit and Loss account. …