drawing is the business owner taking money out of bank straight for his own use.
drawing is called withdrawal sometimes and it normally appears on P&L report after net profit. it brings down the net profit figure to the amount of retained profit.
say a company has 12k net profit and the owner has taken 2k at some stage, so the retained profit would be 10k which will then go to balance sheet under owner's equity.
normally owners' wages go under salary expense too but it depends on the company structure, they may go under withdrawal too sometimes if it's a sole trader or partnership because they can take whatever they want as salary and it's in nature a WITHDRAWAL instead of a regular salary.
hopefully that helps.