Plot

It depends on the purpose of buying the plot of land.

Advance salary will come under loans and advances, and loans and advances come under current assets.

IMPEREST A/C WILL COME UNDER THE HEAD CURRENT ASSETS?

CAN I SHOW THE PLOT UNDER THE FIXED ASSETS.

As per the AS-10 every type of assets excluding land is covered under the fixed Assets which are not depreciated as per accounting standard. The rate of depreciation is prescribed in the accounting principle.

SO UNDER WHAT HEAD I SHOW LAND?

if plot is purchased for the use of trust than it should be capitalised 

you will show land as fixed assets in the Assets side

if you purchase a plot for the purpose of investment then show in investment if its the purpose of resale in same condition the company has not builder:  if company work as promoter than fall under stock by way of purchase

advance salary to staff under in loans & advance 

sorry your imperest spelling is wrong correct one is imprest correct in your books its also fall under in loans & advance.

As per my view Plot will be shown as Fixed asset,And advance Salary to staff is to be shown under the head "Loan & Advances"