Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 1 - No. 2)

If goods are taken out of a business for the owner's own use, what accounting adjustment is required?
Increase Drawings; Decrease Purchases
Increase Purchases; Decrease Drawings
Increase Owner's Equity; Decrease Sales Revenue
Decrease Drawings; Increase Purchases

Explanation

Taking goods for personal use is recorded as drawings, reducing purchases on the income statement.

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