Excess salary paid

In my opinion,excess shall be taken as advance.Because salary is a term of contract.......

Originally posted by : Bhavesh C. Vyas
	If one person has been paid excess salary in particular month. In next month we want to deduct the excess given in last month what will be the entry, Assume: excess given 2227 This month details : Gross 20058, PF 780, PT 200, and net must be 16851 all effective figures must consider in entry.

When you paid excess salary of 2,227 to the employee, there will be debit balance in his/her account.

1) Advance Salary A/c............Dr. 2,227

To Employee A/c..................................................2,227

2) Salary A/c...............Dr. 20,058

To P/F.............................................................780

To P/Tax..........................................................200

To Advance Salary........................................2,227

To Employee A/c........................................16,851

3) Employee A/c.............................Dr 16,851

To Cash/Bank............................................................16,851

If you don't pass the first entry and credit employees account with 19,078 (20,058-780-200), then the net balance of the account will automatically be adjusted and balance outstanding will be shown as 16,851. But it will be better to pass the first entry, as it will give you more clarity later on.

agreee with mr deepak

Good explanation by Mr. Deepak...

Kisi ko galat salary paid kiya or WO return account me diposit hua to uski entry kese karenge