Bought five computers costing Rs. 15000 each on cash out of which one is for private use.

Paid by cheque insurance premium Rs. 15000 which includes insurance of private car Rs. 5000

For number 1, you will only record the purchase of 4 computers. Your acounts will be Cash and Computers.

For number 2, the insurance for the private car will be excluded from your insurance amount and your accounts will be Cash and Prepaid Insurance.