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New emlpoyee was joined on 15th Jan and salary paid on 28th
Feb amt of Rs.20000/- and asked to give the Journal entry
for the Month of Jan, Fed and March (His Monthly Salary is
Rs.8000/-)

Answer Posted / shad

on 31 Jan.

Salary Dr. 4,000
outsanding Salary 4,000

on 28 Feb.

Adv.Salary a/c Dr. 20,000
To cash a/c 20.000

Outstanding salary Dr. 4000
Salary a/c 8,000
To advance Salary 12,000

on 31 march

Salary a/c Dr. 8,000
to Advance salary 8,000

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