2121b1b5_re___AccountingExplanation_com__Reasons
[0] Land A/c is debited. [Sr. No.] (x) [Nature of Expenditure] Capital expenditure. [Reasons] 
Land purchased is a fixed asset. All expenses' connected with its acquisition are regarded as a part of its purchase price.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons