How to make journal entry in his books of accounts

This query is : Resolved 

06 May 2023 A individual earn dividend from non listed company , how i will make journal entry his books of accounts.
same a individual earn profit from Partnership firm ,
how i will make journal entry his books of accounts.

07 May 2023 Debit bank account and credit dividend from company.(dividend has to be paid).
Debit firm's capital account and credit profit earned in firm( profit credited to capital account)


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