13. What is meant by drawing?
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Drawing is a form of visual art in which an artist uses instruments to mark paper or other two-dimensional surface. ... A drawing instrument releases a small amount of material onto a surface, leaving a visible mark.
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In accounts drawing is a form of asset which is taken for personal use for example A business man can withdrawn money for personal use from their company
in simple way drawing is art of picture or visual which is made by a person through pen or pencil
I hope u got it
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