Expenses - sole trader - drawings

Hi - I’m sorry for the very basic question and I’m sure it has been asked a load. I have tried to read through the other posts but I’m still not clear. So as a sole trader if I buy some stock through my own personal account or stationery etc rather than the business account (I know I am the business as an ST). do I record this as a new purchase from the drawings account and then an asset or stationery etc? So in that case the drawings will show a minus figure in that it owes that and is unpaid? I’m so sorry this is such a basic question but I want to get this right. I’m trying to get the difference between that and introducing money into the business ie if I put £500 in to buy stock that would be capital in. But if I buy the stock from my own personal account it then goes as a minus figure in the drawings. Apologies - as you can see I have now confused myself! Any advice very much appreciated.

Just to clearify I have entered 4 invoices for payment as I bought 3 items of stock (separately) and 1 lot of stationery which comes to about £900. I created them as invoices and it shows under MONEY YOU OWE £900. I haven’t yet taken out funds to pay myself back and may not this month. Do I now go onto the DASHBOARD and the Proprietor Drawings Account and make an entry in there under transactions aswell or when I pay them back show that as a new transition in Proprietor Drawings Account? As of now my Proprietor Drawings Account shows as 0.00 because they are just unpaid invoices that I have created.

If you pay for any business expense with personal funds you record that by logging the payment from the proprietor drawings account - in the unpaid purchase click the “log payment” button, tick paid in full and select the drawings account as the bank account that paid it, this will automatically create a money out transaction in the drawings account pre-tagged to the purchase.

Now your drawings account shows overdrawn by the amount you spent. If/when the business is in a position to “pay you back” you record that simply as a bank transfer to the drawings account the same as any true drawings.

Alternatively if you want to treat the £900 as capital introduced, separate from any actual drawings that you take, then you could log the purchase payments from the drawings account as above but then manually create a “new transaction” in the drawings account and tag it “something not on the list” to the “capital introduced” account in the 3xxx nominal code range (if you don’t have this code already you might need to create one on your chart of accounts). That way it will show the £900 under capital and reserves on your balance sheet instead of it showing as a liability.

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