Personal purchase by properiter

This query is : Resolved 

21 August 2019 Sir,

proprietor has a purchase some personal item like, Wallet, Cloth, tie, bag etc he paid amount from current account. Please suggest how to adjust the same in books of account.


21 August 2019 personal exo .......dr
to bank

21 August 2019 Sir, Personal exp. allowable in income tax


22 August 2019 no ...its drawings adjusted in capital a/c



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