Answer Posted / raghunath

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)

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