Question

Withdrew by proprietor for his personal use

Answer 1

U want journal entry of this then it is Cash A/C to drawing A/C

Answer 2

Drawings A/C. Dr. Rs.xxx

To Purchases A/C or Cash A/C. Rs.xxx

(Being goods/cash withdrawn for personal use)

Explanation

As per the principle of Real Account,

Debit what comes into the business

Credit what goes out of the business.

Here, cash balance or purchases is decreasing, hence credited.

And drawings is an asset to the business, hence debited