In the double entry for drawings from a partner's current account, which account is debited?

The correct choice is that the Partners’ current account is debited in the double entry for drawings from a partner's current account. When a partner makes a withdrawal from their current account, this action represents a reduction in the equity held by that partner in the business.

By debiting the Partners’ current account, you are effectively reducing the balance owed to that partner. This adjustment reflects the withdrawal of funds, ensuring that the accounting records accurately depict the partner’s interest in the business after the drawings have occurred. This entry also adheres to the basic principles of double-entry bookkeeping, where any decrease in equity or assets must be balanced with an appropriate credit entry.

The other options, while potentially related to different transactions, do not correctly represent the nature of this specific entry. For instance, the Bank account would be credited, reflecting the outflow of cash, and Purchases and Equity do not directly relate to the recording of drawings in a partner's current account.