Where would you put an increase in a proprietor's drawing account?

In accounting, a proprietor's drawing account represents the amount of money the owner withdraws from the business for personal use. When there is an increase in the drawing account, it means that the owner is taking more funds from the business.

The drawing account is typically classified as a contra-equity account, which means it reduces the overall equity of the business owned by the proprietor. When you increase the drawing account, you are decreasing the equity of the proprietor in the business. Therefore, you would debit the proprietor's drawing account to reflect this increase.

Debiting the drawing account properly reflects that a withdrawal has occurred, which reduces the net worth of the owner in the business's financial statements. This action effectively captures the nature of the transaction, as it indicates that more capital is being taken out of the business, thus leading to a reduction in the proprietor's equity.