Question

what is the journal entry of purchase of machinery

Answer 1

If the machine is paid for with a check at the time of purchase as stated in the question, it’s a straight forward transaction with a simple book entry.
The entry would be:
DR - Assets, Capital Machinery
CR - Assets, Bank Account
In addition, depreciation accounts needs to be set up at the same time:
Depreciation, Capital Machinery (an Expense account)
Accumulated Depreciation, Capital Machinery (a Contra-Asset account)

Answer 2

machinery a/c Dr
To bank a/c
(being machinery purchased)