2121b1b5_re___AccountingExplanation_com__Reasons
[0] For bath expenditures Books A/c is debited. [Sr. No.] (ix) [Nature of Expenditure] Capital expenditure. [Reasons] 
Fixed asset "Books" has been acquired and can be used for many years. Cost of carrying books is regarded as a part of purchase price of the books, so it is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons