Pancyprian TS Accounting Practice Questions - Cyprus Pancyprian Access Examination Technical School Accounting (Practical Direction) (ΛΟΓΙΣΤΙΚΗ Τ.Σ. (Π.Κ.), Code 518) Exam

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The owner of a sole-trader garage withdraws €600 from the business bank account for personal use. The correct double entry is:

Debit Drawings €600; Credit Bank €600 Debit Bank €600; Credit Drawings €600 Debit Wages €600; Credit Bank €600 Debit Capital €600; Credit Drawings €600

Correct Answer:

Debit Drawings €600; Credit Bank €600

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