Transactions query

Journal entries in F7: Tally are other than , Contra entry , receipt entry, payment entry , wherein no involvement of Cash/ Bank .
For example Depreciation charged on Machinary at the end of the year, Can be entered in journal as follows.

Depreciation. A/c Dr

To Machinery A/c Cr
( Depreciation charged on Machine)

So in above entry no cash inflow or Outflow .