Introduction:
In accounting, the term "sacrificing partner" refers to a partner who agrees to give up a portion of their profit share or investment in order to help the partnership overcome financial difficulties. Accumulated losses occur when a partnership's expenses exceed its revenue for a certain period of time. In this scenario, the sacrificing partner's account is debited to reflect their contribution to the partnership's financial recovery.

Reason for Debiting Sacrificing Partner Account:
There are several reasons why a sacrificing partner's account is debited when a partnership has accumulated losses:

1. Sharing Losses Equally: In a partnership, profits and losses are shared among the partners based on their agreed-upon profit-sharing ratio. When a partnership experiences accumulated losses, it is the responsibility of all partners to contribute towards the recovery of the partnership. The sacrificing partner agrees to give up a portion of their profit share or investment to help the partnership get back on track.

2. Maintaining Capital Accounts: In order to maintain accurate capital accounts for each partner, it is necessary to adjust their balances to reflect any contributions or withdrawals they make. By debiting the sacrificing partner's account, the partnership is able to accurately reflect their contribution towards the recovery of accumulated losses.

3. Recording Partnership Transactions: Accounting records must accurately reflect all of the partnership's transactions, including contributions and withdrawals made by each partner. By debiting the sacrificing partner's account, the partnership can properly record the contribution towards accumulated losses.

Conclusion:
In summary, a sacrificing partner's account is debited when a partnership has accumulated losses to reflect their contribution towards the partnership's financial recovery. This helps maintain accurate capital accounts for each partner and ensures that all partnership transactions are properly recorded.