What is drawing in a business? & what is Entry for drawing?

An accounting record maintained to track money withdrawn from a business by its owners. A drawing account is used primarily for businesses that are sole proprietorships or partnerships.

Entry for drawing will be :

The Money withdrawn by the proprietor/partner from the business for his personal use.

Drawing A/c                     Dr

   To Cash/Bank A/c

 drawing is personal spend & hisentry in Profit and loss account debit site  

Amount withdrawn by the owner from the business is called drawing and entry will be

capital a/c Dr

cash  a/c   CR

the amount withdrawn by owner out of capital is called drawings