• Debit: Personal Account


• Credit: Bank Account

When a person writes a cheque for personal use, it is recorded in the accounting system using a journal entry. The journal entry records the transaction by debiting the personal account and crediting the bank account.

• Account: Personal Account


• Debit Amount: Amount of the Cheque

The personal account is debited because the person is withdrawing money from their personal account to use for personal expenses.

• Account: Bank Account


• Credit Amount: Amount of the Cheque

The bank account is credited because the person is depositing the cheque into their bank account to cover the amount of the cheque.

In summary, when a person writes a cheque for personal use, the journal entry records the transaction by debiting the personal account and crediting the bank account. This represents the withdrawal of money from the personal account and the deposit of the same amount into the bank account.

Drawing ac DR.To cash ac if bank is not written and if withdrew cash from bank for personal use is written then in place of cash ,bank is written