Journal entries passed for provident fund

This query is : Resolved 

09 September 2011 What are the journal entries passed in the book for provident fund?

09 September 2011 Salary a/c dr
to PF a/c dr

on the time of deduction of PF contribution from salary


PF a/c dr
to Cash/Bank a/c

on the time of payment to PF

03 October 2011 please use the accounting heads as

Employees PF contribution
Employer's PF contribution


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