Payment transaction show in books

This query is : Resolved 

04 December 2021 Sir,
One of the business assessee purchase of goods from different supplies credited based after payments transactions through on online mode (bank) paid.but assessee some payments through on wife and son bank accounts paid.
Question:
Assessee payment through on wife bank account and son bank account transactions how the show procedure in books.

04 December 2021 CREDIT LOAN AC FROM WIFE & SON
DEBIT RESPECTIVE AMOUNT TO CREDITORS..


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