Starting Balance

How to make a receipt entry for my 2nd investment amount,for example starting balance Rs.100000 date 01:11:16 and my 2nd investment Rs.50000 how will treat this entry

That depends on how your chart of accounts is set up. You will Receive money in one of your cash accounts, such as a bank account, allocating the transaction to some type of equity account, either Owner's equity or a capital account (assuming you are not a stock corporation).