5 shares of 1000, each are …

Here you are receiving the shares as investment which is your Real Account so Rule for Real Acc is Dr what comes in and Cr what goes out.

Secondly regarding purchases and sales of goods. You must be well aware that in purchase and sale accounts we show only those items in which the business deals e.g. Computer is a good for a computer dealer but a fixed asset for a grocery store.

So purchase and sale of goods are shown in purchases and sales ac while purchase and sale of fixed assets are shown in their respective account.

Fixed assets are real accounts so we apply the rule I've mentioned earlier.

In case of purchase and sale of goods...purchases and sales ac are nominal ac...and we aplly the rule dr all expenses and losses while cr all incomes and gains.

Purchases is an expense so it is dr

Sales being income is credited