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A proprietor withdraws cash from the business for private use, he

A proprietor withdraws cash from the business for private use, he
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Credits cash account and debits bank account
  • B Credits cash account and debits drawing A/C
  • C Debits cash account and credits drawings account
  • D Debits bank account and credits drawings account
Correct Answer: Option B
Explanation:
When a proprietor withdraw cash for private use, himself or owner's use, it is regarded as drawings.
The account involve is cash and drawings account. Therefore, the cash account gives while the drawings account receives.

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