1) How the drawins of owner to be treated in the books of Account, in the case of Sole proprietorship.

2) How the above drawins of owner to be treated in the books of Account of the owner, as income?

DEBIT Drawings Account XXXX
CREDIT Bank Account XXXX

Being drawings by owner.

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DEBIT Salaries Account XXXX
CREDIT Bank Account XXXX

Being Salary Drawn by owner.

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Thank you dear, need a further clarification about second section, looking for entry once the drawins amount received by the owner, second part is doing in owners personal books of Accounts. How salary can be debited in Owners books? It is an income for the owner. Ref your second entry.
Regards
Glen

This assumes that the owner converted
His business into a COMPANY.
He gets paid for his services to the Company.

DEBIT Salaries Account XXXX
CREDIT Bank Account XXXX

Being Salary paid to the owner.