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Journal entry of perquisites

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24 January 2014 What should be the journal entry for following in the books of employee:
Motor Car Facility Rs. 100
Furniture Facility Rs. 20
TDS deducted by the employer suppose Rs. 5.

Please help...........

24 January 2014 Hi

Bank A/c Dr..

.. To Perquisite A/c
.. To TDS - Adv Tax A/c


Thanks



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