Arvind Salary a/c  15000
 to Salary advance      1500
 to Profession tax       150
 to bank                13350

Salary a/c Dr  15000.00
     
To salery Advance     1500
to profession tax      150
to Provied Fund         1320 (basic on 11000)
To ESI                  262.5
To Cash, Bank           11767.5

Salaries a/c Dr 15,000

    To Professional Tax payable a/c    150
    To Salary Advance           a/c   1500
    To Salary payable           a/c  13350

Mr Anil Yadav who asked you to extend the answer. Pl be 
brief and clear in giving answers that will impress and 
useful to others The answer is

Salaries a/c      Dr      15000
To Profession Tax                  150
To Salary advance                 1500
To Aravinda                      12850
(Being salary payable)

Salary & Wages A/c Dr. --- 15000.00
   To, Arvind Salary Account  - - 15000.00

Arvind Salary A/c Dr. 15000.00
   To, Bank 13350.00 (Salary Deposited in Banks) 
       Profesion Tax  150.00
       Salary Advance 1500.00

Mr Anil who asked you to book Pf and ESI. The employer may 
not be under the obligation of taking the licence of PF and 
ESi.Try to answer upto the requirement

salary a/c Dr. 15000/-

 To prfession tax payble - 150/-

 To salary advance - 1500/-
 To.cash/bank a/c - 13350/-