Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 22 - No. 28)

What type of account is 'Drawings' and what is its primary purpose?
A permanent asset account that records partners' capital contributions.
A temporary account used to record partner withdrawals, affecting the capital account.
A permanent liability account recording partner loans to the partnership.
An expense account reflecting partner salaries, used in income statement preparation.

Explanation

Drawings is a temporary account.

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