drawing account การใช้

• In a while, Johnny will have enough in the long-term savings jar to open up an interest-drawing account.
• At the end of the accounting period the drawing account is closed to the capital account of the partner.
• Assets, Expenses, and Drawings accounts ( on the left side of the equation ) have a normal balance of " debit ".
• Assume that the partnership agreement specifies that in such a case the difference is divided according to the ratio of their capital interests after allocating net income and closing their drawing accounts.