Salary Treatment

1. At the time of due

          Salary            A/c              Dr.          100

                               To Cash/Bank                    80

                               To PF payable-Employee Share     (it is treated as income unless it not paid)

                                To PF Paybale-Employer Share

                                To ESI payable -Employee Share

                                 To ESI payable-Employer Share

2.   At  the time of Deposit of PF

      PF payable - Employee Share

     PF payabel - Employer Share

     Admin. Charges

                       To Cash/ Bank