Land purchase capital effect

If the land is bought for business purposes from business funds then there won't be any effect on capital.

Bank Balance will come down


Land A/c Dr

To Bank

Pls give proper explanation as per Golden Rule .
Here are both are real Account.
dr. what comes in
cr. what goes out.

@ Sabyasachi Mukherjee

In above transaction
Land is real account
Bank is personal account and not real account .

As per the golden rules , Land is real account so real account rule is , Debit what comes in , accordingly we debited Land account , and Bank account is personal account , so personal account rule is ,credit the giver so Bank account is credited .