Savings account to current account

As such it is capital introduction in the business by proprietor.

For owner being a proprietor, it is in business account as current account credited. In capital account it gets debited to savings account.

In layman language, it is investment in his own business.

When money is transferred from a Saving account to a Current account owned by the same individual or business, it is simply a movement of funds within the same ownership. It does not involve any investment activity or capitalization because the funds remain under the same ownership and do not lead to any increase or decrease in the overall capital or net worth of the account owner.

It's important to note that if the transferred funds were used for investment purposes, such as purchasing stocks or other assets, then it would be considered an investment or capital allocation.