Drawings appearing in the trial balance is (a) Added to the purchases (b) Subtracted from the purchases (c) Ad

Question 27 of 30

Q. Drawings appearing in the trial balance is

(a) Added to the purchases

(b) Subtracted from the purchases

(d) Subtracted from the capital

Puducherry TnboardTamil Nadu HSC First Year (DGE) Commerce Board 2026MCQ· 1mImportance★★★★★

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Drawings shown in the trial balance are subtracted from the capital — option (d).

What are drawings?

Drawings are amounts of cash or goods withdrawn by the proprietor from the business for personal use.
Because this reduces the amount the owner has invested, drawings reduce capital.
In the balance sheet, capital is shown on the liabilities side and drawings are deducted from capital (along with any net loss), while net profit is added.

Treatment in the capital section (liabilities side):

Q.Drawings appearing in the trial balance is