How to treat Drawings A/C when given inside the Trial balance???

1.	How to treat Drawings A/C when given inside the Trial balance???
Answer» Only deducted from capital as it is given inside the trial balance and is already adjusted.<br>It is shown on the cr. side of P&L Account. At the same time ,it is an expense from the proprietor\'s view and hence will be deducted from the capital on the liability side of the balance side.Ok dear????<br>Deducted from Capital.

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