postage stemps a/c .................... dr
To cash a/c
postage a/c dr to cash a/c (debit all expenses and losses)
There is no journal entry for unsubscribed capital as this is that portion of capital which is company has offered to shareholders for purchase but nobody has purchased that capital so no transaction incurred and hence no journal entry required.
There is no entry for receiving invoice from suppliers rather entry is made when goods purchased from suppliers.
debit goatCredit cash
Debit supplies accountCredit bank account
[Debit] Gift purchased [Credit] Cash / bank
[Debit] Goods Purchased xxxx [Credit] Cash / bank / accounts payable xxxx
debit equipmentcredit accounts payable
debit Assetscredit liabilitiescredit cash (if any)
[Debit] Vehicle Purchased [Credit] Cash / bank
debit computer accountcredit cash / bank
debit machine accountcredit share capital account