We have made provision for bonus for 2009-10 for Rs 3000.I wish to know how we book the salary in our books of account? Because suppose in 2009-10 Mr.A get 80 thousand CTC and the bonus liability is another 3000 for 2009-10 but we did not adjust/pay 3000 thousand amount for bonus in 2009-10.Since he got his Total CTC we have not to pay another amount but because of adjusting bonus payable amount how it is to be adjusted/booked in 2010-11 from salary .Whether CTC got changed or not.