What Is the general Journal Entry to Record investment car in the business?

In accordance with International Financial Reporting Standards (IFRS) investement property is, in short, property held for capital appreciation or rental income. In accordance with this standard the property is initially measured at cost and subsequently at fair value, remeasured through profit and loss (I have assumed that you have not taken the election to measure the vehicle under the cost model). The journal entry would therfore be

Dr Inverstement Car

Cr Bank/Accounts Payable

Subsequent changes to the fair value are measured through Profit and Loss being:

Dr Fair Value Loss (P/L)

Cr Investement Car

Loss on Fair Value adjustment for a decrease

Or:

Dr Investement Car

Cr Fair Value Income

Gain on fair value adjustment increase in value

This is in contrast to any other asset held as Property, Plant and Equipment as, most noticably, the asset is not depreciated (assumed elected fair value model elected) and any increases in value are not recognised in Other Comprihensive Income but in Profit and Loss.