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Capital subsidy received on plant & machinery

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(Querist)
26 August 2016 We received Capital Subsidy on Purchase of Plant & Machinery from Govt. by Cheque.

My Question is that,
What will be Journal Entry of this Transection.
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Amol S Joglekar

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Amol S Joglekar (Expert)
26 August 2016 debit bank
credit subsidy for plant and machinery

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