Which of the following accounts will be debited if the business's owner withdraws cash from business for his personal use?

Correct answer: A. Drawings

  • A. Drawings
  • B. Cash
  • C. Business
  • D. Stock

Explanation

Personal withdrawals are recorded by debiting Drawings, which reduces the owner's equity, and crediting Cash because cash leaves the business. The business itself is not treated as an account to debit here.

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About Accounting Principles

Accounting principles explain the rules used to record, classify and report business transactions. Coverage includes the accounting equation, double-entry system, accrual and cash bases, matching and prudence concepts, consistency, going concern, business entity, and the difference between capital and revenue items.

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