Salary journal entries

SYAMILI .S. KUMAR (AUDIT ASSISTANT) (42 Points)

11 November 2016  

I am   doing  internal  audit  but  iam   confused  while  going  through   salary  ledger  because  there  is  esi  pf  and  all   .  Please  help  me  how to  check  it  and the proper  journal  entries  for  these  items