Does the profit and loss appropriation account have to balance?

Profit and loss account don’t have any opening or closing balance as it is prepared for a specific accounting period.

P&L appropriation account is used for allocation and distribution of Net Profit among partners, reserves and dividends.

Profit and loss appropriation account may have carry forward balance from previous accounting period.

P&L Appropriation account is used for allocation of Profit. 

B/D Balance is N/P and there is no balance C/D .

expense & income a/c will not carry balance , it will be merged as profit or loss based on our sales and expenses.

Yes, profit and loss appropriation account must be balance.