example: august 2, 2005 opened bank account with H.D.F.C 50,000
date patriculars L.F debit credit
2.8.2005 bank a/c dr. 50,000
to cash a/c 50,000
(being an bank a/c opened with HDFC)
here,bank is a sort of expense & what goes out is cash rs 50,000 to bank.
remember always same rules does 'nt apply for everytime.