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Drawings means cash, goods or services drawn by the owner, investor for self-consumption. Where interest on drawings means the owner will also pay some interest to the business journal entries are as follows:1.(if drawings made for personal use by owner) Drawing a/c-Dr to cash a/c-cr2.(if goods taken) Drawing a/c-Dr to purchases a/c -Cr3.(if drawings made from bank for office use) cash a/c-Dr to bank a/c -cr4. if it's in cash then drawings a/c Dr. cash a/c Cr.5.if it's in material then drawings a/c Dr. purchase a/c Cr.6.interest on drawings drawings a/c....dr to interest on drawings a/c. (cr) a) shown on credit side of profit and loss a/c. b) deduct from capital and show on the liabilities side.
In sample answer , every Owner have account in the chart of account , by sequence if any of borads need any Goods then will be on his / her account Debit BUT if he / she won't to be on the account , then you can do it on any other accounts ( Like give away , office supply . samples etc...).