Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 15 - No. 12)

What does a 'drawing' represent in a partnership?
A partner's share of the profit.
A partner's investment in the business.
Funds or assets taken out of the business by a partner for personal use.
The partnership's accumulated earnings.

Explanation

Drawings are withdrawals by partners for their personal use, which reduce their equity in the partnership.

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