Page 11 - 12. COMPILER QB - INDAS 19

Journal Entry for 20X0-20X1
Employee Benefits Expense Account Dr. 30,30,000
To Bank Account 30,00,000

To Provision for Leave Encashment 30,000

Journal Entry for 20X1-20X2
Employee Benefits Expense Account Dr. 29,70,000
Provision for Leave Encashment Account Dr. 30,000

To Bank Account 30,00,000

12. 10