The accounting entries for recording cash withdrawal by the proprietor for personal use are, debit

The accounting entries for recording cash withdrawal by the proprietor for personal use are "Drawings" (debit) and "Cash" (credit). When the proprietor withdraws cash from the business for personal use, it is considered as a reduction in the proprietor's equity in the business. Therefore, the withdrawal amount needs to be debited to the "Drawings" account, which is a contra equity account that reduces the owner's equity in the business. At the same time, the "Cash" account needs to be credited for the same amount as cash is leaving the business. This reflects the reduction in the amount of cash that the business holds. In summary, to record a cash withdrawal by the proprietor for personal use, the "Drawings" account needs to be debited, and the "Cash" account needs to be credited. This reflects the reduction in the proprietor's equity in the business and the decrease in the amount of cash held by the business.