Accounting of f & o transaction

Ronak (ca final) (65 Points)

21 June 2017  
Dear Sir/Madam, I wants to know about accounting entry of F&O Transaction. Whether the accounting entry of F&O Transaction book on Mark to Market ( daily basis net entry- As per contract note daily issue by broker including net gain/loss of the day) ? If no then whether its entry require to pass on the date of open position & close position of F & O only by difference amount ?