Drawings of Capital

The drawings in the form of the ownership taking over any Current Assets or the organisation taking over any current liability of the owners would give rise to a cross transaction and thus result in a change in working capital (fund).

Drawings made	Dr. Drawings a/c Cr. Cash/Bank/Current (Asset/Liability) a/c	Non-Current Current
Adjusting drawings	Dr. Capital a/c Cr. Drawings a/c	Non-Current Current

Drawings in the form of the ownership taking over any Non-Current Assets or the organisation taking over any non-current liability of the owners would not give rise to a cross transaction and thus does not result in a change in working capital (fund).

Drawings made	Dr. Drawings a/c Cr. Furniture/Bank Loan (Asset/Liability) a/c	Non-Current Non-Current
Adjusting Drawings	Dr. Capital a/c Cr. Drawings a/c	Non-Current Non-Current