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Which of the following accounts belongs to the private le...

Which of the following accounts belongs to the private ledger?

A.

Drawing accounts

B.

Premises account

C.

Machinery account

D.

Depreciation account

E.

V. Okafor's account

Correct answer is A

Private Ledger – Private ledger consists of accounts that are confidential in nature such as capital, drawings, salaries, etc. These accounts are only accessible by selected individuals.

Examples – Salaries, Drawings, Sales, Purchases, Returns Inward/Outward, Rent, Stationery, Insurance, etc. 

Since drawings are used by the businessman for personal purposes it is a personal account.