Equity Entry Im books

If it is capital gain for you then investment should include all incidental expenses also .Add to cost of purchase

Agree with Mr Reddy
Entries will be

Investment in Shares A/c Dr
To Bank A/c Cr
( Investment in shaers )
Include all expenses in Investment in shares A/c

Sales Entry

Bank A/c Dr
To Profit on Shares A/c Cr
To Investment in Shares A/c Cr
( sale of Investment )

As per AS 13 profit on sale of Investment will transfer to P&L , treated as short term capital gains for Income tax purpose , will be taxed @ 15% .

Thanks sir,