Laptop security deduction from salary

Purchase of Laptop entry

Laptop A/c Dr
Input CGST A/c Dr
Input SGST. A/c Dr
To Trade Creditor A/c Cr
( purchase of Laptop)

Laptop A/c   under  Non-current  Asset  , Balance-sheet 

Salary A/c Dr
To Salary payable A/c Cr
To Security Deposit. A/c Cr
To TDS on Salary. A/c Cr
( Salary payable after deduction of security Deposit and TDS)

Security Deposit is Liability of Company to pay back to employee in future So , same will be shown in Liability side .

Thank you for your answer Mr. Prasad Nilugal.

after your second entry, What will be the Journal entry of security deposit refunded to Sita after 5 years?

Are her salary accounts will get affected or not ?

also if we plan to recover 50% of laptop amount as security. Do we have to keep that amount inclusive or exclusive of Gst ? 

After  5 years  refund  entry will be  

Security  Deposit   A/c   Dr 

To  Bank               A/c    Cr 

(  security  deposit  earlier  taken  now  refunded  to employee  as per the agreement ) 

Salary  account  will not  effect  , just  pass entry as above  and write all  details  in narration ,also  you have  issue  Security  Deposit  receipt  to employee  while  accepting  deposit   as documentary  evidence . Discuss  with your  company CA  as well  in this regard .