DIRECTOR 喺公司攞錢: Dr Drawings Cr Cash / Bank, 咁俾返錢公司點入帳呢?

Case 1 ~~

steps 1 :
Dr. Director's C/A
Cr. Bank / Cash in hand

steps 2 :
Dr. Bank / Cash in hand
Cr. Director's C/A


Case 2 ~~

Dr. Materials / Accounts Payable / Accounts Receivable / Prepaid to deposit / .......
Cr. Director's C/A

逢係同 Director 付款 / 墊付 / 收款等有關 .... 都放入 Director's C/A 入帳 , 至於另外一隻腳點入 , 就要視乎佢係咩性質啦 !!

If the director repay the money to the company later, then

Dr. Bank
Cr. Drawings

If the director used the drawings to pay off the trade creditor for goods purchased by the company i.e. payment on behalf, then

Dr. Trade Creditors
Cr. Drawings