drawings a/c dr
to cash a/c
debit drawingscredit cash / bank
Drawing A/c ------Dr 6000 To Bank A/c 6000
Journal entry for opening a bank account
Debit cashCredit bank
interest allowed by bank
bank a/c to cash a/c
No entry at the time of payment by bank and entry is recorded when bank reconciliation with bank and information arrive from bank.
Debit owner capitalCredit bank
bank a/c dr to bank loan a/c
Debit cash / bankCredit loan from bank / bank overdraft
Debit bonusCredit cash / bank
Debit payrollCredit cash / bank