Salary accounting treatment

Salary A/c Dr

Salary A/c Debit 30000

To TDS Payable  A/c cr 2400

To Advance A/c Cr 500

To PF A/c Cr 3000

To Salary Payable Cr 24100

I agree with ABCDEF...

 I agree with ABCDEF

 thanx  ABCDEF

 uk then ans for my other question Plzzzzz

i agree with abcdef

at the time of payment of salary

Salary payable a/c Dr.24100

To cash/bank                             24100

 Salary A/c Dr.  30000

                  TDS Payable  A/c  Cr 2400

                   Advance A/c          Cr 500

                   PF A/c                     Cr 3000

                   Salary Payable     Cr 24100

i am not sure for 2nd question but i ll tell you after discussion.

Salary A/c Dr.                                  30000

EPF contribution (employer) A/c Dr. 3000 

                                            TDS Payable  A/c  Cr 2400

                                            Advance A/c          Cr 500

                                            PF A/c                     Cr 6000

                                            Salary Payable     Cr 24100

i am not sure for 2nd question but i ll tell you after discussion.

can anybody tell me what is advance tax

there is always tds in question which is we can say advance tax

and crditing adv tax whats it mean mr. ABCD

 at the time of accurual

SALARY A/C Dr.  Rs. 30000

     TO TDS PAYABLE A/c  Rs. 2400

     TO ADVANCE A/c          Rs.   500

     TO PF PAYABLE A/c      RS. 3000

      TO SALARY PAYABLE RS.  24100

AT THE TIME OF PAYAMENT

     SALARY PAYABLE A/C Dr.   24100

              TO CASH/BANK            24100

At The Time Of Accurual

[1] Salary A/c  Dr. Rs.30000

                        To Employee A/c  Rs.30000

[2]Employee A/c Dr.  Rs.5000

                        To PF A/c                    Rs.1000

                        To Staff Advance A/c   Rs.3000

                        To TDS-on Salary A/cRs.1000

At The time of payment

[1]Employee A/c Dr. Rs.25000

                        To Bank/Cash A/c        Rs.25000

You will never face any problem after making entries as above. Preparation of reports will be more easy, like-Salary Certificate, TDS Certificate….