how can I pass the journal entry of Term insurance plan .

Amount received from Aviva life insurance , how to entry in my books of accounts.
can I Pass journal entry of Bank receipt
Suppose Rs. 1,50,000/-
Bank A/c Dr.
To LIC Premium/ Investment A/c
to Interest on LIC/LIC premium A/c

Entry at the time of investment
6.67% GOI (Investment) --46,37,500
Accrued Interest GOI Bond ( Investment) -1,30,620.83
To Party A/c 47,68,120.83
Now accrued interest received on dated
15-06-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
15-12-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
Now my question is that for twice accrued interest received how to treat in my books of accounts of Rs. 1,30,620.83+1,30,620.83 =2,61,241.6

Entry at the time of investment
6.67% GOI (Investment) --46,37,500
Accrued Interest GOI Bond ( Investment) -1,30,620.83
To Party A/c 47,68,120.83
Now accrued interest received on dated
15-06-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
15-12-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
Now my question is that for twice accrued interest received how to treat in my books of accounts of Rs. 1,30,620.83+1,30,620.83 =2,61,241.6

Entry at the time of investment
6.67% GOI (Investment) --46,37,500
Accrued Interest GOI Bond ( Investment) -1,30,620.83
To Party A/c 47,68,120.83
Now accrued interest received on dated
15-06-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
15-12-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
Now my question is that for twice accrued interest received how to treat in my books of accounts of Rs. 1,30,620.83+1,30,620.83 =2,61,241.6

Entry at the time of investment
6.67% GOI (Investment) --46,37,500
Accrued Interest GOI Bond ( Investment) -1,30,620.83
To Party A/c 47,68,120.83
Now accrued interest received on dated
15-06-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
15-12-2022
Bank A/c Dr. 1,30,620.83
To Interest accrued GOI Bond 1,30,620.83
Now my question is that for twice accrued interest received how to treat in my books of accounts of Rs. 1,30,620.83+1,30,620.83 =2,61,241.6

how to treat twice received interest accrued received on bonds.

While at the time of purchase i booked accrued interest GOI Bond

Accrued interest from Government of india bond received
whether it should be transferred to interest income
Bank A/c Dr . 250000
To Accrued interest from GOI Baond 2,25,000
To Interest received 25,000
Now accrued interest from GOI Bond received ,
whether should be transferred to Interest Income.

why all losses are not included in accounting like when we keep cash in our hand we are losing an opportunity to invest it somewhere and earn interest from there etc

personal expenses and withdrawal while preparing books of accounts of individual, should be made under DRAWING.
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