Yes: It's as simple as you think: credit the sales ledger account to clear the invoice, and debit drawings to show that the funds have gone directly to the sole trader.
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Vince M Hudd - Soft Rock Software
(I only came here looking for fellow apiarists...)
In principle, where you're reasonably confident the items have been paid by them, it'll be a debit against the invoice (if it's showing as o/s on the purchase ledger) or a debit to an expense (if it's not already on the purchase ledger) with the credit going to capital introduced.
Always exercise a little care with this, however, and rather than just assume the sole trader has paid things privately, question whether he has.
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Vince M Hudd - Soft Rock Software
(I only came here looking for fellow apiarists...)
