Question

goods taken by kalpesh for his personal use

Answer 1

In the books of Kalpesh

Drawings A/C   Dr  Rs.xxx

       To Purchases A/C    Rs.xxx

(being goods taken by Kalpesh for personal use)

Answer 2

Journal entry

Drawings A/c  Dr  

       To purchases A/c

(being goods takes by kalpesh for his personal use)

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Reason

Drawings A/c Debited because kalpesh is receiver of goods

Purchases A/c credited because goods goes out of the company therefore its credited