Journal Entry for Business Started with Cash and Goods

1. 
   
   Cash Account Dr 2000
   To Capital Account 2000
   
2. 
   
   Goods Account Dr 4000
   To Capital Account 4000
   

Explanation:

1. Cash Account Dr 2000
- This entry represents the initial investment of cash into the business. Cash is an asset, and when it increases, we debit the Cash account.
- In this case, Cash account is debited by Rs 2000 because cash of that amount is brought into the business by the owner.
- The corresponding credit entry is made to the Capital account, representing the owner's equity in the business.

2. Goods Account Dr 4000
- This entry represents the initial investment of goods into the business. Goods are also an asset, and when they increase, we debit the Goods account.
- In this case, Goods account is debited by Rs 4000 because goods worth that amount are brought into the business by the owner.
- The corresponding credit entry is made to the Capital account, representing the owner's equity in the business.

Overall:
- The total assets of the business have increased by Rs 6000 (Rs 2000 cash + Rs 4000 goods), and the owner's equity has also increased by Rs 6000.
- This initial transaction establishes the financial position of the business and reflects the owner's investment in both cash and goods.