India capital vs investment

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in sole proprietor ..."fixed deposit" is shown under "investment" then any surplus that one received will come under "capital account or profit and loss income ledger"....???? what will be scenario the if we show "fixed deposit" under "capital account"..???
 
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I'm not entirely clear what you're asking, but the answer might be that the Revenue and Expense accounts affect the Income Statement, and Equity, Liability, and Asset accounts are on the Balance Sheet. It is possible to add and/or remove equity directly without it appearing in the income statement because it is possible to increase or decrease equity without receiving income or incurring an expense.
 

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