Explanation:

When you withdraw money from a bank and pay packing charges, it will show on both the debit side and the credit side of the accounting books. Let's break down the transaction and see how it affects each side:

Debit Side:
1. Cash: The amount withdrawn from the bank will be recorded as a debit entry in the Cash account. This shows that cash has been received by the business.

2. Packing Charges Expense: The amount paid for packing charges will also be recorded as a debit entry in the Packing Charges Expense account. This shows that an expense has been incurred by the business.

Credit Side:
1. Bank: The amount withdrawn from the bank will be recorded as a credit entry in the Bank account. This shows that the bank balance has reduced due to the withdrawal.

2. Capital/Owner's Equity: If the withdrawal is made by the owner for personal use, the amount can be recorded as a credit entry in the Capital/Owner's Equity account. This shows that the owner has taken money out of the business.

To summarize, the withdrawal and payment of packing charges will be recorded on the debit side in the Cash and Packing Charges Expense accounts, and on the credit side in the Bank and Capital/Owner's Equity accounts.

Example:

Let's consider an example where you withdraw ₹200 from the bank and pay ₹30 as packing charges. The journal entry for this transaction would be as follows:

Debit Side:
- Cash: ₹200
- Packing Charges Expense: ₹30

Credit Side:
- Bank: ₹200
- Capital/Owner's Equity: ₹30

This journal entry reflects the decrease in the bank balance, the increase in cash, the expenses incurred for packing charges, and the withdrawal of funds by the owner.

In conclusion, the withdrawal from the bank and payment of packing charges will be recorded on both the debit side and the credit side of the accounting books.