How to record money withdrawn by the owner to invest in a new branch as capital ?

Please clairfy , is each branch have a seperate legel entity or it's not?

its supposed to be one legel entity accordingly the transfer between account will record directly otherwise it should allocate on the cussrent acounts.

NO IT IS NOT COREECT, AMOUNT IS WITHDRAWAL FROM ONE BRANCH IS JUST DIVERSION OF FUND TO ANOTHER BRANCH, BOTH BRANCH CREAT THE FOLLOWING ENTRY

BRANCH FIRST                           BRANCH SECOND

CASH AC DR,                             CASH A/C DR  

TO BANK                                        TO  BRANCH FRIST 

BRANCH SECOND DR                  BANK ACCOUNT DR

TO CASH                                         TO CASH

Assuming it is same legal entity then, 

If there is not much time gap between withdraw from bank a/c & deposit in the other and amount is also same, then you can show it as a bank to bank transfer entry instead of routing through capital a/c. 

Hi, You shouldn't record this as a withdrawals Main head office Dr. The new branch a/c Cr. Bank Cash transferred to the new branch as investment. (Related party a/c) In the branch Dr. Bank Cr. Head office a/c Cash received as investment from head office (related party a/c). As for the year end the branch financials will be part of the main head office in a consolidated BS.

Capital Account in Co -1----Dr Cash at bank in the name of same firm--Cr Cash at bank in the name of co.--2--Dr Capital Account in Co -2---Cr

Accounting mean recording classifying summarizing and interpreting result. Finance means source of capital operate in business

No, because branch is part of same business it cannot be treated as drawing.

you can record as a same way drowing debited to bank or cash credited for exsiting branch and againe passing the entry for new baranch by name cash or bank debited to capital credited.