Need Help

1. outstanding salary:-   Salary a/c Dr        xxxxx

                                                 To Salary o/s a/c cr          xxxx

2. Bad debts recovery if provision for bad debts account is maintained:

           Provision for bad debts a/c  Dr.             xxxxxxx

                          To Bad debts recovered a/c Cr.          xxxxxxxx

2. Bad debts recovery if provision for bad debts account is not maintained:

         Bank a/c Dr. xxxxxxx

                    To Bad debts recovered a/c Cr. xxxxxxxx

3.  I think what u are tellin is accrued interest. The entry should be made as below:

Accrued interest a/c Dr          xxxxxxxxx

     To Interest a/c   Cr                                 xxxxxxxxx

4. When a asset is in usable condition but not put to use, depreciation has to be calculated for that since an asset gets depreciated by lapse of time as per Accounting Standard 6.