12 February 2013
1.General reserve a/c Dr To Asset Fund a/c
2.Asset Fund Investment a/c Dr To Bank a/c
3.Bank a/c Dr To Asset fund Investment a/c
4.Asset a/c Dr To Bank a/c
Now, Asset fund (amt transferred from General reserve) will stand on liability side of B/s & General reserve will be reduced by that amt & Asset a/c will be raised on the Asset side of B/s.