Q1.

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Salary paid by cheque 1 lakh
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Salary A/c Dr 100000

To bank 100000

**
Q2.
**

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Salary paid by cheque 1 lakh ,tds deducted 10000,net amt paid 90000
*

Salary A/c Dr 100000

To Tds payable 10000

To bank 90000

**
Q3.
**

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Salary paid by cheque 1 lakh ,tds deducted 10000,pf deducted 8000,esi deducted 2000,net amt paid 80000
*

Salary A/c Dr 100000

To Tds payable 10000

To PF payable(ee's contribution) 8000

To ESI payable(ee's contribution) 2000

To bank 80000

**
Q4.
**

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Salary paid by cheque 1 lakh ,tds deducted 10000,pf deducted 8000,esi deducted 2000,net amt paid 80000.Employer also paid PF 11000,ESI 4000
*

Salary A/c Dr 100000

To Tds payable 10000

To PF payable(ee's contribution) 8000

To ESI payable(ee's contribution) 2000

To bank 80000

Employer PF Exp Dr 11000

Employer ESI Exp Dr 4000

To PF payable(er's contribution) 11000

To ESI payable(e4's contribution) 4000

**
Combined Entry
**

Salary A/c Dr 100000

Employer PF Exp Dr 11000

Employer ESI Exp Dr 4000

To Tds payable 10000

To PF payable(EE's contribution) 8000

To ESI payable(EE's contribution) 2000

To Bank 80000

To PF payable(ER's contribution) 11000

To ESI payable(ER's contribution) 4000

**
TDS Payment Entry
**

Tds payable 10000

To bank 10000

**
PF Payment entry
**

PF payable(EE's contribution) 8000

PF payable(ER's contribution) 11000

To bank 19000

**
ESI Payment entry
**

ESI payable(EE's contribution) 2000

ESI payable(ER's contribution) 4000

To Bank 6000

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