accounting problem?

Question

to create general reserve we make
P/L a/c dr
to general reserve a/c
but why we purchase some thing from general reserve, at that time how to make the journal

to make general reserve
we make
P/l account dr
to general reserve
but when we purchase something or creation of any expenses, at that time such expenses or purchases must be debited. because expenses or purchase can't be credited.
so,At that time general reserve can't be debited. so the amount of general reserve, i can't deduct. If the general reserve can't be debited how to make the journal.

suppose that, i am poor and i make a reserve a/c to purchase moterbike in a future. At that time
P/l a/c Dr.
to general reserve a/c
but when I purchase bike through reserve at that time my jornal is
motorbike a/c Dr.
to ............?
reserve can't be credited, because increases the amount of reserve when it is created. but we want to deduct it.
please suggest me.
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thanks.

Answer 1

What country are you doing the accounting in? General Reserve isn't an American accounting term.

Answer 2

When you purchase items from general reserve you should:

Credit your General Reserve account
Debit you Expense Account or an Asset account --> This would depend on what you are purchasing.

Answer 3

Sounds like what we would call an accrual.

credit the general reserve account and debit the proper expense or asset account.

Answer 4

Uhhhhhhhhhhhh What?

Answer 5

transfer from Reseve to Cash on Hand, Current Funds.

Asset Purchase, with future depreciation.

Or immediate deduction when wrecked or stolen.

I dunno.