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what is the entry of Salary Provision

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what is the entry of Salary Provision..

Answer / amitbirendra@gmail.com

salary A/C 3000
To salary payable A/C 3000

than

Salary payable A/C 3000
to cash/Bank A/C 3000

Is This Answer Correct ?    33 Yes 2 No

what is the entry of Salary Provision..

Answer / accountant

1) Salary A/C DR 3000/- DT 31.3.2016
To Salary Payable 3000/-

2) Salary A/C DR 3000/- DT. 10.4.2016
To cash 3000/-

Is This Answer Correct ?    8 Yes 24 No

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