Accounting entries for salary received in books of empoyee

Bank a/c 19,890

EPF a/c 5,000₹

PT a/c 110₹

To bonus 5,000₹

To salary a/c 14,890₹

How much salary should be shown on capital side.

Is salary shown in capital account include Employer+employee Contribution ?

Shall i include both Employer+employee Contribution in assest side ?

Capital account is not involved. I got it, you are writing for company right?

Net Salary a/c 14,890

Epf a/c 5,000

PT a/c 110

Bonus a/c 5,000

To payables a/c 25,000₹

https://www.accountingcapital.com/journal-entries/journal-entry-for-provident-fund/ 

the above is for epf treatment

https://www.caclubindia.com/forum/profession-tax-entry-109274.asp

this is for pt treatment. His is more appropriate in company books,

Employer contribution is shown in the current liabilities side of the balance sheet.

https://www.svtuition.org/2011/05/employers-contribution-payroll.H T M L

you cannot include in the asset side. They are both payables to pf organisation and expenses to company. But I will check out tomorrow and get back if anything changes.

Some of the payroll entries I know:

By Salary

By Allowances

By Company contributions

By Admin charges to EPF

To Salary payables.