what is the correcting entry for... owner withdrew $2000 from the business for personal expenses

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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what is the correcting entry for... owner withdrew $2000 from the business for personal expenses

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In case owner's withdraw cash for personal use, Cash is reduced from business and capital account is reduced. Therefore:

  • Drawings will be debited with $ 2,000. Drawings account is transferred to capital account at the end of year. Therefore, entire balance of drawings will be transferred to Capital account which will reduce the balance of Capital Account.
  • Cash account will be credited with $ 2,000. It is because withdrawal of cash from business will reduce its balance in Financial statements.
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