The correct answer is A. debited to contract a/c.
Work uncertified is the work that has been completed by the contractor but has not yet been certified by the owner. This work is recorded as a debit to the contract account and a credit to the contractor’s account. This is because the contractor has incurred the cost of the work but has not yet been paid for it.
Option B is incorrect because work uncertified is not credited to the contract account. This is because the work has not yet been completed and accepted by the owner.
Option C is incorrect because work uncertified is not debited to the contractor’s account. This is because the contractor has not yet been paid for the work.
Option D is incorrect because work uncertified is not debited to the profit and loss account. This is because the work has not yet been completed and accepted by the owner.