一个关于debit & credit的问题，还望高手赐教！ business, required, credit, record, Thank

masha

What journal entry is required to record goods taken from inventory by the owner of a business?

 

A. Dr Drawings   Cr Purchases

B. Dr Sales        Cr  Drawings

C. Dr Drawings   Cr Inventory

 

The answer is A, but I don't know why C is wrong? Could you help me?

 

Thank you very much in advance!

masha

Hi, thanks very much for your kindly reply!

 

But may I ask why can't credit inventory account? Inventory decrease -> assets decrease -> credit inventory account.

 

Appreciate for your help!

 

Best regards,