Accounting entry rule-pls advice

My question is "will an expence a/c credit  or income a/c debit in an entry at any circumstances...

Situation by which I am asking this is..

1.I have withdran 2000 rs from bank against salary of a staff against a voucher.

but his salary was 1900/- and I paid 1900 only.My boss told me to deposit back that 100/- rs.

in this case I passed an entry at 1st: Salary A/c ........dr

                                                                   Bank A/c..........cr

NOW I WANT TO KNOW WHETHER THIS IS CORRECT OR WHAT ELSE IS THE ACCOUNTING METHOD TO MAKE A ENTRY FOR DEPOSITING BACK 100/-rs

I made an entry         Bank A/c...................................DR

                                    Salary A/c .................................CR

 

Thanks In Advance

 

Renjith S Nair

Replies (5)

first entry made

1. Salary a/c Dr. Rs 2,000

To Bank a/c Rs 2,000/-

Rectification of entry

2. Cash a/c Dr. Rs 1,00/-

To Salary a/c Rs 100/-

3. Bank a/c Dr. Rs 100/-

To cash a/c

for deposition of excess pmt made against salary

Cash a/c....2000

to Bank a/c....2000

 

Salary a/c....1900

to Cash a/c.....1900

 

Bank a/c......100

to Cash a/c......100

Manufacturing Org Accounting entry Gift Purchase Given to Marriage purpose .what account entry for tally how pls.

I agree with 'MIHIR' or compounding entry is: 

 

1.

Salary A/c Dr. 1,900

Cash A/c Dr. 100

    To Bank A/c 2,000

 

2.

Bank A/c Dr. 100

   To Cash A/c 100

 

If you have given gift to your employee than it can be charged from P&L A/C .

Although it depends on case to case.

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