Books of accounts

how to keep books of accounts of joint accounts of assessee?
Replies (2)
Treated as account of first named account holder.

then how to byfurcated income or expenses for both partners if we taken account of first name holder to books of account 

that peoples or not partners they or brothers 

if we are taken the income for one person it will be more for single person

please give an example with journal entry 

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