Following are the entries for accounting capital gain in the books
For Short term capital gain: (held upto one year incase of shares else three years for other capital assets)
Bank/party a/c Dr. Short term capital loss (if loss) a/c Dr. To Investment a/c. To Short term capital gain (if gain) a/c.
For Long term capital Gain:(held for more than one year incase of shares else three years for other capital assets) Long term capital loss (if loss) a/c Dr. To Investment a/c. To Long term capital gain (if gain) a/c.
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