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Pass entry for outstanding salry for the month of March
paid in the month of April
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Answer Posted / swamydlj@rediffmail.com
Salary account Dr
To Outstanding salary account
or
To Salary payable acccount
(Provision created for salary for the month of Mar)
entry to be passed in april
Outstanding salary account Dr.
or Salary payable acccount Dr
To Cash/Bank account
(salary paid for the month of Mar)
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hdn Systems Pvt. Ltd., manufactures a consumer durable which passes through two processes M and N. From the following details prepare necessary process ledger accounts bringing out clearly the cost of the product at each stage. Process ‘M’ Process ‘N’ Materials (Rs.) 30,000 3,000 Labour (Rs.) 10,000 12,000 Overheads (Rs.) 7,000 8,600 Input (units) 20,000 17,500 Normal loss 10% 4% Scrap value of loss (per unit) Re. 1.00 Rs. 2.00 There is no opening or closing W-I-P or stock at processes. Final output from the process ‘N’ was 17,000 units
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