Investment ledger

To Cash/Bank A/c

(Being Investment made)

Note: Investment account is inclusive of purchase expenses like stamp duty, Commission, and brokerage.

To Investment A/c

(Being Investment made)

Note: Investment account will be credited with net realized value of investment.

To Dividend/Interest A/c

(Being Interest/dividend received on investments)

Note: Investments account will be credited in case, interest/dividend accrue and cash/bank account will be debited (in case) with net realized value of investment.