Multiple choice The income tax paid by the proprietor on his personal income should be debited to capital account debited to P and L a/c debited to current a/c credited to capital a/c debited to proprieter loan a/c Reveal answer Fill a bubble to check yourself A Correct answer Explanation The income tax on his personal income should be debited to proprietor's capital account due to personal expenditure of the proprietor treated as drawings of the proprietor.