Capital acc entry

Cash of Rs. 50,000 will be debited as a liquid asset introduced by the proprietor in business. Capital A/c will be credited as capital is the liability of the business to pay the proprietor.
The capital account of the proprietor is shown as the owner's in the book

Pass entry
Cash to capital

Cash (Dr)                      50,000
To Capital (Cr.)              50,000

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Cash of Rs. 50,000 will be debited as a liquid asset introduced by the proprietor in business. Capital A/c will be credited as capital is the liability of the business to pay the proprietor.
The capital account of the proprietor is shown as the owner's in the book

Tax Gyata