Goods drawn by Mr. Anil
Goods drawn by Mr. Anil, the proprietor, refer to the goods taken out of the business for personal use by the owner. These goods are not used for the business operations or for sale to customers. Let's delve into the details of goods drawn by Mr. Anil.

Explanation
When Mr. Anil takes goods from the business for personal use, it is recorded as a withdrawal in the books of accounts. This withdrawal reduces the inventory of the business and is not considered as a business expense.

Impact on Financial Statements
The withdrawal of goods by Mr. Anil will impact the financial statements of the business in the following ways:
- Inventory: The inventory of the business will decrease as goods are taken out for personal use.
- Owner's Equity: The owner's equity will decrease as the value of goods withdrawn is deducted from the owner's capital.

Accounting Treatment
To record goods drawn by Mr. Anil, the following journal entry is made:
- Goods Drawn A/c (Asset) Debit
- Owner's Equity A/c (Capital) Credit
This entry reflects the decrease in inventory and owner's equity due to the withdrawal of goods for personal use.

Conclusion
In conclusion, goods drawn by Mr. Anil are goods taken out of the business for personal use by the owner. It is important to record these withdrawals accurately in the books of accounts to maintain proper accounting records and financial transparency.