Shop Wall repair

Labour charges will be paid under direct expenses.

Labour charges a/c dr
to Cash/Bank a/c

Rent of sheltering a/c dr
to Cash/Bank a/c

And all the related expenses shall be

Repairs and maintenance a/c dr
to Cash/Bank a/c

And at last...

Trading a/c dr
to Labour charges a/c

Profit and loss a/c dr
To Rent for sheltering a/c

Sir how to adjust material which we self used material consumed

Expense dr
to capital acc

Using self materials you can adjust it as expenses or in drawings