As a professional bookkeeper, this is definitely an Equity. It should be 
something like Equity:Owner Draws. It is not an expense.

> On Sep 7, 2023, at 5:52 AM, Michael Jones <[email protected]> wrote:
> 
> Apologies if this has been asked before. I'm just staring out with Ledger and 
> have got a bit stuck.
> 
> I'm not quite sure I understand how to enter owner withdrawals in my journal. 
> I know it's not an asset or a liability. What type of account is it?
> 
> At the moment I've just got something like this:
> 
> 2023/06/11  MJ Monthly
>   Assets:PW Current            £ -2500.00
>   Withdrawals                  £ 2500.00
> 
> Do I need to be doing something with Equity?
> 
> Many thanks,
> 
> Mike
> 
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