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Answer Posted / srikanth.g
it comes under (provisions) current liability
(JV)
Salary a/c Dr 100000
To ESI Payable a/c 1750
To PF payable A/c 12000
To Salaries payable a/c 86250
(PV)
ESI payable a/c Dr 1750
To Bank a/c 1750
PF payable a/c Dr 12000
To bank a/c 12000
Salaries payable a/c Dr 86250
To bank a/c 86250
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