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If a trial balance balances, does it mean the accounts are correct? When is a trial balance prepared? What is a balance brought down and carried down? How do you balance a ledger account? What is the total of the trial balance meant to demonstrate? What comes after the trial balance in the accounting cycle? What types of errors are NOT revealed by a trial balance? What types of errors ARE revealed by a trial balance? How is the trial balance used to prepare financial statements? How do you locate the difference when a trial balance does not balance?
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Where do drawings appear in the trial balance and financial statements?

Beginner

Answer

Drawings have a debit balance in the trial balance. They are not an expense; instead they are deducted from capital in the balance sheet (statement of financial position). So drawings appear in the trial balance debit column and reduce owner's capital, not profit.
Real-world example Owner's drawings show as a debit in the trial balance and reduce capital on the balance sheet.

Common follow-ups: Are drawings an expense? | How do they affect capital?

Cash Book & Petty Cash Control Accounts Trial Balance
All 25 Trial Balance questions