Account name?

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What can be the possible account head<name> for crediting the amount retained against the salary payable to an individual against the leaves he have availed?

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Aparna there would be nothin payable on a/c of leaves availed as no org pays for availing leaves..n in case u r talkin about leave encashement payable u cn make entry as follows:

 

Leave encashment a/c Dr

        To Leave encashment payable

(being provision made for unavailed leaves of employee name-----)

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