Clarification on introducing capital

[spp]

I am currently involved in a partnership, and in order help cash flow, the partners each put £x a month into the partnerships bank account. We don't intend to take that money back out, in a sense we are giving it to the business. This money is then used for day to day running of the business.

If at the end of our financial year, there is say £100 in the bank, and of that £100, £80 is from income over the year, how do we declare the £20? This £20 isn't profit, it originates from the partners giving money to the business.

[mullet]

In simple terms and assuming cash ...

The bookkeeping for capital introduced is debit bank, credit capital.
The bookkeeping for sales is debit bank, credit sales.

Sales = income on which you ultimately pay tax (although you actually pay tax on profit if you want to split hairs) and appears in the profit & loss account, whereas the capital account appears on the balance sheet.