Question

start business with 100000, paid into bank 50000, journalise

Answer 1

cash acc        dr

      to bank acc

      to capital acc

Answer 2

Cash A/C Dr. 50,000

Bank A/C Dr. 50,000

      To Capital A/C  1,00,000

Here, with the rule, Dr. What comes in Cash is debited and Bank A/C is also debited with the rule Debit the receiver.

Capital A/c is credited with the same amount of sum of cash and bank, with the rule of credit what goes out.

The amount of Debit and Credit should be same for a double entry system.