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7th March H.W.

The document outlines employee earnings and deductions, detailing individual salaries, provident fund (P.F), and employee state insurance (ESI) contributions for six employees. It also includes journal entries related to salary payments, tax deductions, and various transactions involving bank accounts and expenses. Overall, it provides a comprehensive view of payroll and financial transactions for a specific period.

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kashif8085kash
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52 views6 pages

7th March H.W.

The document outlines employee earnings and deductions, detailing individual salaries, provident fund (P.F), and employee state insurance (ESI) contributions for six employees. It also includes journal entries related to salary payments, tax deductions, and various transactions involving bank accounts and expenses. Overall, it provides a comprehensive view of payroll and financial transactions for a specific period.

Uploaded by

kashif8085kash
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Employee

name Earnimgs Deductions


Basic DA HRA Gross Salary P.F ESI
1 Pran Sharma 7000 3500 2800 13300 1260 100
2 Anil mahato 8000 4000 3200 15200 1440 114
3 Sushil Shaw 9000 4500 3600 17100 1620 128
4 S kutty 10000 5000 4000 19000 1800 143
5 Sunil Mehra 11000 5500 4400 20900 1980 157
6 Bimla Si ngh 12000 6000 4800 22800 2160
57000 28500 22800 108300 10260 641
Journal
Deductions
P TAX TDS Net Pay Date
110 11830 4/30/2022
130 13516
130 15222
130 16928
130 171 18462
130 366 20144
760 537 96102
6/1/2022

6/6/2022

6/13/2022

6/13/2022

6/15/2022
Journal

Particulars L.F Debit Credit


Salary A/C D 108300
To Employee's P.F 10260
To Employee's ESI 641
To P ax 760
To TDS U/S 192 537
To Salary payable 96102

Salary payable A/C Dr…. 96102


To Bank A/C 96102

TDS U/S 192 A/c Dr.. 537


To Bank A/C 537

Employee's P.F A/C Dr… 10260


Employer P.F A/C Dr… 11115
To Bank A/C 21375

Employee's ESI A/C Dr… 641


Employer ESI A/C Dr… 2779
To Bank A/C 3420

P tax A/C 760


To Bank A/C 760
Date Particulars L.F Debit Credit
5/1/2022 Stationery A/C D 6018
To Axis Bank Credit Card A/C 6018
5/16/2022 Axis Bank Credit Card A/C Dr.. 301
To Stationery A/C 301
5/31/2022 Axis Bank Credit Card A/C Dr.. 5717
To Bank 5717
Date Particulars L.F debit Credit
6/2/2022 Paytm Wallet A/C Dr.. 1000
To Wealthy Bank A/C 1000
6/2/2022 DTH Recharge Expense A/C Dr.. 669
To Paytm wallet A/C 669
Date Particulars L.F Debit Credit
7/3/2022 Paytm Wallet A/C Dr.. 10030
To SBI Credit Card A/C 10000
To Miscellaneous income A/c 30
7/5/2022 Mobilephone A/C Dr.. 9611
To Paytm A/C 9611

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