15th Jan 
    Salary A/c Dr  Rs.4000  
        cash A/c     Rs.4000
28th feb
    Salary A/C    Dr  Rs. 8000
    Incentive A/c Dr  Rs.12000
        Cash A/c          Rs.20000
31th mar
    Salary A/c    Dr  Rs.8000
        Cash A/c        Rs.8000

28th feb
    Salary A/c    Dr  Rs.4000 
      (15th Jan ) 
    Salary A/C    Dr  Rs.8000
    Incentive A/c Dr  Rs.8000
        Cash A/c          Rs.20000
31th mar
    Salary A/c    Dr  Rs.8000
        Cash A/c           Rs.8000

28th Feb

28th Feb slary A/c(Jan ) Dr 4000
       Bank A/c (Jan)    Cr(4000)
28th Feb Salry A/c(Feb)  Dr 8000
       Bank A/c (Feb)    Cr(8000)
28th Feb Prepaid Expenses(March) Dr 8000
         Bank A/c         Cr(8000)

28 feb Outstanding salary.......dr.            4000
               To salary                             4000
28 feb salary a/c...............dr             4000
       Prepaid expenses a/c.....dr             8000
                To P & L a/c                        12000


28feb- cash a/c...............dr              20000
             To outstanding salary a/c               4000
             To salary a/c                           8000
             To prepaid salary a/c                   8000

31st Jan:

Salary A/c                 Dr. Rs.4000.00
 To Outstanding Salary A/c cr.             Rs.4000.00
(Being 15days(Joining Dt.15th) salary to be paid)


28th Feb:

Outstanding Salary A/c     Dr. Rs.4000.00
Salary A/c                 Dr. Rs.8000.00
Prepaid Salary A/c         Dr. Rs.8000.00
 To Cash A/c               cr.             Rs.20000.00
(Being O/s. Salary paid for the month of Jan, salary paid 
for the month of Feb and Prepaid salary for the month of 
Mar)


31st Mar:

Salary A/c                 Dr. Rs.8000.00
 To Prepaid salary A/c     Cr.             Rs.8000.00
(Being March month salary now adjusted from Prepaid salary 
a/c)

31st Jan.
Salary a/c  Dr. 4000
  To outstanding salry    4000  
(Being salary payable for the m/o jan.)

28th feb.
outstanding salary a/c Dr.  4000
prepaid salary a/c     Dr.  8000
Salary a/c             Dr.  8000
   To cash/Bank a/c                  20000
(Being outstanding salary adjusted for the m/o Jan.and 
salary paid for the m/o feb.and pepaid salary m/o march)

31st march
salary a/c             Dr. 8000
    To prepaid salary a/c           8000
(Bing salary adjusted in the m/o feb.)

january salary a/c..........Dr  4000
February salary a/c.........Dr  8000
March salary a/c  ..........Dr  8000
             To cash a/c                20000

salary for the 15th jan 
   salaries outsanding a/c dr 4000
     to outsanding expenses a/c        4000

salary received for the 15the jan in the month of feb 
     salaries a/c   dr    4000 
       to cash                    4000
salary for the feb 
      salaries outsanding a/c 8000
        to outsanding expenses           8000
salary recieved for the feb in the march
        salaries a/c 8000
          to cash a/c 8000

salary for the month of march 
       
       salary outsanding a/c 8000
         to outsanding expenses a/c 8000

salary for the month  of march in april 
      salary a/c 8000
         to cash a/c 8000

salary paid on dt 28. feb. Rs 20,000.00 for the m/o jan, 
feb, & march.

Entry on dt 28 feb.
                            Dr.          Cr.
outstanding salary A/c    4000
           (M/o Jan)
Salary A/c                8000
           (m/o Feb.)
Prepaid Salary A/c        8000
         ( M/o March)      

Cash A/c                               20000

Bg. Cash paid to abc Agst salary for the m/o Jan
Feb, & march

Jan: Salary ---- Dr.   4,000
     To, Salary Payable      4,000

Feb. 28. : Salary Payable    Dr. 4,000
           To, Cash                    4,000


         : Salary    -----     Dr. 8,000
           Advance Salary ---- Dr. 8,000 
            To, Cash                       16,000

March. : Salary  ------   Dr. 8,000
         To, Advance Salary          8,000