These are the purchase of business. The group for these A/c will be purchase account and entries will be made in purchase voucher.
Dr. Purchase A/c and Cr. Party A/c
Dr. Purchase A/c and Cr. Cash A/c

These are the sales of business. The group for these A/c will be sales account and entries will be made is sales voucher.
Dr. Party A/c and Cr. Sales A/c
Dr. Cash A/c and Cr. Sales A/c

These are all the incomes of the business. The group for these A/c will be direct income of the business
Dr. Bank A/c and Cr. Party A/c
Dr. Cash A/c and Cr. Party A/c

The transaction with payment are paid are entered in payment voucher.
Dr. Party or Expenses A/c and Cr. Bank A/c
Dr. Party or Expenses A/c and Cr. Cash A/c

The transactions for Cash to Cash, Bank to Cash and Bank to Bank are entered in contra voucher.
Dr. Bank A/c and Cr. Cash A/c
Dr. Cash A/c and Cr. Bank A/c
Dr. Bank1 A/c and Cr. Bank2 A/c

For adjustment entries like appreciation, Deprecation by debts, outstanding Exp. repaid exp. etc. can be entered in Journal Voucher.
When there are no Purchase/Sales/Bank/Cash transactions are done.
Dr. Exp A/c and Cr. Party A/c
Dr. Asset A/c and Cr. Income A/c
Dr. Party A/c and Cr. Income A/c