Business / Accounting / Drawings: Distribution to the owner(s) of a proprietorship or partnership: similar to dividends for a corporation.

Drawings Account

Business / Accounting / Drawings Account: The account used to reflect periodic withdrawals of earnings by the owner (proprietor) or owners (partners) of a proprietorship or partnership. MORE


Life Style / Painting / Fixatif: (also spelt 'fixative' ) A thin varnish of watery consistency, used to keep drawings from smudging. MORE


Life Style / Painting / Cross-Hatching: A technique for making depths of tone in pen and ink and pencil drawings, also in etching and engraving. Regular lines are drawn in series, first one way and then across each other. The manner can als MORE


Life Style / Painting / Fixative: A liquid, that may be shellac in methylated spirits or synthetic cellulose solution, that is intended to be sprayed as a fine mist on to charcoal, soft pencil, chalk or pastel to consolidate the drawi MORE

Pounce Bag

Life Style / Painting / Pounce Bag: Used to dust pounced drawings. To make a pounce bag place a small wad of cotton balls in the middle of a coarsely woven square rag (a pink shop rag works well) and add a couple tablespoons of powdered MORE

Pounce Wheel

Life Style / Painting / Pounce Wheel: A metal pencil-like tool that has a toothed wheel that freely rotates on the drawing end. The teeth puncture an evenly spaced series of small holes through the paper as you trace a line. Use to transf MORE