New emlpoyee was joined on 15th Jan and salary paid on 28th
Feb amt of Rs.20000/- and asked to give the Journal entry
for the Month of Jan, Fed and March (His Monthly Salary is
Rs.8000/-)

Answer Posted / roushan

in January

salary a/c....dr        4000
    To salary o/s a/c        4000

in February

salary o/s  a/c.....     dr    4000
salary      a/c.....     dr    8000
salary in advance a/c    dr    8000
      To cash a/c                    20000

in March

salary a/c.....dr           8000
   To Salay in advance a/c       8000

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