Home For AAT student members AQ 2016 Advanced Diploma in Accounting General discussion - Advanced level
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Extended trial balance

Hi people,
If I had an extended trial balance and I had £100 in the telephone account and I needed to have 25% of it as personal use, where would I put it in the adjustments. Is it - 25% from telephone accounts and make anew line of personal expense of £25? Or do I put it in the Drawings account???
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