Capital intro by partner

In the Books of Firm:
 

for capital Indoduced:

• Cash A/c or Bank A/c  Dr.
  To Partner's Caapital A/c (if No Fixed capital is maintained) or
  To Partner's Current A/c

For Loan given by partner:

• Cash A/c or Bank A/c  Dr.
  To Partner's Loan A/c (under Unsecured Loans)

In the books of Partner, show as investment (Capital Contribution) or Loans & Advances (any other Advances)

In books of firm

Cash/Bank Dr.

   To Partner Capital a/c

In Personal book of partner

investment At (Firm name )

   To Bank/cash