Answer Posted / lalit saxena

1-(a) salary a/c dr
to epf or esi of employee
to salary payable or individual
(being salary due for the month of ....)

1-(b)epf or esi of employee dr
epf of employer dr
to esf or esi payable
(being esi or epf of employer and employee transferred to payable a/c)

1-(c)esi or epf payable dr
bank a/c
(being esi or epf paid )

2-(a) salary a/c dr
to esi or epf payable
to salary payable or individual
(being salary due )

2-(b)
esi or epf payable dr
to bank a/c
(being esi or epf paid )

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1.recivable and payble 2.pf,tds,esi

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