Theft item entry in tally 9

dear tushar

the entry for the theft items , the theft items are in the nature of abnormal loss , so we can not charge it into the Profit and loss account ,

in case of company

(1)     Purchase A/c (Dr)...............XXXX

               General Reserve A/c (Cr)............XXXX

In case Individual proprietorship

(1)      Purchase A/c (Dr) ...............XXXXX

             To Capital A/c (Cr) .................XXXX