Question

owner introduce his own furniture into the business worth Tsh 1000000

Answer 1

as the owner has brought the furniture to the business so it will be said as capital introduced

the journal entry will be

furniture A/C dr. 10,00,000
to capital A/C. 10,00,000

Answer 2

Furniture A/c...Dr.                     1000000

To, Capital A/c                                                      1000000

(Being owner introduce furniture as a capital)