Goods withdrawn by the proprietor from business for his/her personal use will be credited to:

Correct option is B

When the proprietor withdraws goods from the business for personal use, it is treated as Drawings. In accounting, drawings of goods are recorded by reducing purchases. Hence, the Purchases Account is credited while Drawings Account is debited. Thus, the correct answer is — (b) Purchases Account.
The logic: Goods withdrawn are not sold, so sales is not affected. They reduce the stock of the business, and therefore, the cost of purchases must be decreased. That is why Purchases A/c is credited.
Information Booster
· Drawings represents personal use of business resources by the owner.
· Goods withdrawn are valued at cost price, not selling price.
· The double entry: Drawings A/c Dr. → Purchases A/c Cr.
· It reduces the capital of the proprietor.
· It affects the final accounts by reducing the cost of goods available for sale.