It depends on where the money came from.
Is it your own money put in for the business?
If so, it goes to an Equity account.
Is it from the money you received from customers/clients for your services/sales?
If so, it goes to the sales/income account.
Is it money you borrowed from someone for your business that you need to pay it back later?
If so, it goes to loan account as a liability on the books.
Here you have it!