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WAEC Book Keeping 2024 Objective — Question 4

Question 4 of 40 from the West African Examinations Council (WAEC) Book Keeping 2024 Objective paper, with the correct answer and a full explanation.

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4. The accounting treatment for cash withdrawn by the owner of a business for private use is:

  • A. debit Cash Account; credit Drawings Account.
  • B. debit Cash Account; credit Capital Account.
  • C. debit Capital Account; credit Drawings Account.
  • D. debit Drawings Account; credit Cash Account.Correct

Explanation

The accounting treatment for cash withdrawn for personal use is dr. Drawings A/C and cr. Cash A/C.

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