Months As per our Calculation As per MDC Calculations Differences

1 Shrawn 601,184.57 601,184.57 -

2 Bhadra 760,704.21 760,704.21 -
3 Ashoj 660,372.48 660,122.57 249.90
4 Kartik 622,099.95 621,849.64 250.31
5 Mangsir 612,003.86 612,003.86 -
6 Poush 642,643.03 631,590.03 11,053.00
7 Magh 666,806.97 653,806.97 13,000.00
8 Falgun 660,385.39 655,387.00 4,998.39
9 Chaitra 653,671.07 653,671.07 -
10 Baishak 658,324.91 658,324.91 -
11 Jestha 642,587.34 642,048.00 539.34
12 Asar 637,280.23 629,215.71 8,064.52
Descriptions
Total payment in payslip is 607719

Rs 250 SST of Radha Gc not included

Rs 250 SST of Radha Gc not included

Yogesh Mahatara salary payment is recorded as 10038

Salary of Ajay KumarSingh is recorded as 15000 and salary payment of Yogesh Mahatara is 3000 less
Outstanding salary of Bibek Bhattarai is not recorded

Absent deduction of Garima Subedhi of 40645 not recorded and other calculation mistake in absent deductions
Rounding error of 539, Amount in payslip is 625156
Absent deduction of Garima Subedhi , Pariwartan kc , Bike repair and maintenance and overtime payment calculation mistake
 Moder
Laxminagar-4, Maharajg
Salary Sheet For The Month Of Shrawan (79-80)

TOTAL PER
PER DAY
S.N NAME TOTAL SALARY WORKING HOUR
SALARY
DAYS SALARY

1 SHIVA PSD GYAWALI 100,000 30 3,333 476

2 AJAY KUMAR SINGH 25,000 30 833 119
3 AMRITA SHAHI 17,000 30 567 81
4 ANIL RAI 16,000 30 533 76
5 ANU KHADKA 50,000 30 1,667 238
6 AVINASH PRADHAN 70,000 30 2,333 333
7 DINESH ADHIKARI 18,000 30 600 86
8 KABITA NEUPANE 27,000 30 900 129
9 KAILASH RAI 18,000 30 600 86
11 KRISHNA MAYA BASNET 14,500 30 483 69
12 RASHMI GHIMIRE 17,000 30 567 81
13 RAVI BOGATI 13,000 30 433 62
14 ROHIT KULUNG 8,000 30 267 38
15 SAMIPA SHRESTHA 25,000 30 833 119
16 SANJIV KUMAR KUSHAWAHA 20,000 30 667 95
17 RUBI THAPA MAGAR 15,000 30 500 71
18 SURAKSHA SHARMA 26,000 30 867 124
19 KOPILA TIMILSINA 35,000 30 1,167 167
20 JHARANA CHATAUT 25,000 30 833 119
21 JYOTI PRADHAN 22,000 30 733 105
561,500.00

Prepared by: Jharana Chataut

Accountant

Journal Entry Debit Credit

Salary Expenses 561,500.00
Over time salary 41,157.14
Bike Repair Allowances 12,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses 7,400.00 Salary Dedection

SST 6,072.57
TDS Payable - -
Salary Payable 601,184.57
614,657.14 614,657.14
Check 601,184.57
Difference -
 Modern Diagnostic Center Nepal Pvt. Ltd.
axminagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

BIKE
OVER DASHAIN TOTAL
REPAIR DAILY OTHER
OVER TIME TIME OT OH INCENTIV ALLOWAN
&MAINTE ALLOWANCE INCENTIVES
HOUR E CES
NANCE
- - -
2,500 - 2 -
850 - 1 -
4,000 - 5 3,000 3,000
- - -
- - -
900 - 1 3,000 3,000
4,821 771 3 6 -
11,357 6,857 5 80 3,000 3,000
- - -
2,550 - 3 -
- - -
2,000 - 5 3,000 3,000
4,405 655 3 6 -
- - -
3,750 - 5 -
4,024 124 3 1 -
- - -
- - -
- -
41157 12000 0 12000
 PF
OUTSTAN ALLOWAN TOTAL
TOTAL ABSENT TOTAL
DING CE 1% SST SALARY
ABSENT DEDUCTION SALARY
SALARY DEDUCTI PAYABLE
ON (10%)
- 100,000 1,000 99,000
- 27,500 275 27,225
- 17,850 179 17,672
- 23,000 230 22,770
- 50,000 500 49,500
- 70,000 700 69,300
- 21,900 219 21,681
- 31,821 318 31,503
- 32,357 324 32,034
- 14,500 145 14,355
- 19,550 196 19,355
- 13,000 130 12,870
3 800 12,200 122 12,078
- 29,405 294 29,111
- 20,000 200 19,800
- 18,750 188 18,563
- 30,024 300 29,724
- 35,000 350 34,650
- 25,000 250 24,750
9 6,600 15,400 154 15,246
0 0 7,400 607257 6,073 601,185

Approved by: Shiva Prasad Gyawali

Managing Director
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 99,000
2 AJAY KUMAR SINGH 27,225
3 AMRITA SHAHI 01620381470 17,672
4 ANIL RAI 01618469700 22,770
5 ANU KHADKA 00615006751 49,500
6 AVINASH PRADHAN 69,300
7 DINESH ADHIKARI 01917422950 21,681
8 KABITA NEUPANE 31,503
9 KAILASH RAI 01616486800 32,034
11 KRISHNA MAYA BASNET 01615365110 14,355
12 RASHMI GHIMIRE 01615966050 19,355
13 RAVI BOGATI 00115139341 12,870
14 ROHIT KULUNG 01615591060 12,078
15 SAMIPA SHRESTHA 02118556610 29,111
16 SANJIV KUMAR KUSHAWAHA 01720402180 19,800
17 RUBI THAPA MAGAR 01920314690 18,563
18 SURAKSHA SHARMA 00817164490 29,724
19 KOPILA TIMILSINA 34,650
20 JHARANA CHATAUT 24,750
21 JYOTI PRADHAN 21,780
TOTAL 607,719
 Moder
Laxminagar-4, Maharajg
Salary Sheet For The Month Of Bhadra (79-80)

S.N NAME TOTAL SALARY TOTAL WORKING DAYS

1 SHIVA PSD GYAWALI 100,000 30

2 AJAY KUMAR SINGH 25,000 30
3 AMRITA SHAHI 17,000 30
4 ANIL RAI 16,000 30
5 ANU KHADKA 50,000 30
6 AVINASH PRADHAN 70,000 30
7 DINESH ADHIKARI 18,000 30
8 KABITA NEUPANE 27,000 30
9 KAILASH RAI 18,000 30
10 KRISHNA MAYA BASNET 14,500 30
11 RASHMI GHIMIRE 17,000 30
12 RAVI BOGATI 13,000 30
13 JAYAN BAJRACHARYA 32,000 30
14 SAMIPA SHRESTHA 25,000 30
15 SANJIV KUMAR KUSHAWAHA 20,000 30
16 RUBI THAPA MAGAR 15,000 30
17 SURAKSHA SHARMA 26,000 30
18 KOPILA TIMILSINA 35,000 30
19 JHARANA CHATAUT 25,000 30
20 JYOTI PRADHAN 22,000 30
21 BHISHAN KULUNG 15,000 30
22 YOGESH MAHATARA 11,000 30
611,500.00

Prepared by: Jharana Chataut

Accountant

Journal Entry Debit Credit

Salary Expenses 611,500.00
Over time salary 27,721.43
Bike Repair Allowances 15,000.00
Daily allowances -
Dashain Incentives 117,500.00
Others Incentives -

Salary Expenses 3,333.33

SST 7,683.88
TDS Payable - -
Salary Payable 760,704.21
 771,721.43 771,721.43
Check 760,704.21
Difference -
 Modern Diagnostic Center Nepal Pvt. Ltd.
Laxminagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

BIKE
PER OVER DAILY DASHAIN OTHER
PER DAY OVER REPAIR
HOUR TIME OT OH ALLOWAN INCENTIV INCENTIV
SALARY TIME &MAINTE
SALARY HOUR CE E ES
NANCE
3,333 476 - - 50,000
833 119 - - 6,500
567 81 - - 7,500
533 76 1,600 - 2 3,000
1,667 238 - -
2,333 333 - -
600 86 - - 3,000
900 129 2,700 - 2 9,500
600 86 6,514 2,914 4 34 3,000 7,500
483 69 - - 7,500
567 81 1,700 - 2 7,500
433 62 - -
1,067 152 - -
833 119 2,500 - 2 7,500
667 95 - -
500 71 3,750 - 5 6,500
867 124 2,971 371 2 3 7,500
1,167 167 - -
833 119 - -
733 105 - -
500 71 3,786 786 4 11 3,000
367 52 2,200 - 4 3,000
27721 15,000 117500

Salary Dedection
m

PF
TOTAL OUTSTAN ALLOWAN ABSENT TOTAL
TOTAL TOTAL
ALLOWAN DING CE DEDUCTI 1% SST SALARY
ABSENT SALARY
CES SALARY DEDUCTI ON PAYABLE
ON (10%)
50,000 - 150,000 1,500 148,500
6,500 4 3,333 28,167 282 27,885
7,500 - 24,500 245 24,255
3,000 - 20,600 206 20,394
- - 50,000 500 49,500
- - 70,000 700 69,300
3,000 - 21,000 210 20,790
9,500 - 39,200 392 38,808
10,500 - 35,014 350 34,664
7,500 - 22,000 220 21,780
7,500 - 26,200 262 25,938
- - 13,000 130 12,870
- - 32,000 320 31,680
7,500 - 35,000 350 34,650
- - 20,000 200 19,800
6,500 - 25,250 253 24,998
7,500 - 36,471 365 36,107
- - 35,000 350 34,650
- - 25,000 250 24,750
- - 22,000 220 21,780
3,000 21,786 218 21,568
3,000 16,200 162 16,038
132500 0 0 3,333 768388 7,684 760,704

Approved by: Shiva Prasad Gyawali

Managing Director
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 148,500
2 AJAY KUMAR SINGH 27,885
3 AMRITA SHAHI 01620381470 24,255
4 ANIL RAI 01618469700 20,394
5 ANU KHADKA 00615006751 49,500
6 AVINASH PRADHAN 69,300
7 DINESH ADHIKARI 01917422950 20,790
8 KABITA NEUPANE 38,808
9 KAILASH RAI 01616486800 34,664
10 KRISHNA MAYA BASNET 01615365110 21,780
11 RASHMI GHIMIRE 01615966050 25,938
12 RAVI BOGATI 00115139341 12,870
13 JAYAN BAJRACHARYA 31,680
14 SAMIPA SHRESTHA 02118556610 34,650
15 SANJIV KUMAR KUSHAWAHA 01720402180 19,800
16 RUBI THAPA MAGAR 01920314690 24,998
17 SURAKSHA SHARMA 00817164490 36,107
18 KOPILA TIMILSINA 34,650
19 JHARANA CHATAUT 24,750
20 JYOTI PRADHAN 21,780
21 BHISHAN KULUNG 21,568
22 YOGESH MAHATARA 16,038
TOTAL 760,704
 Modern
Laxminagar-4, Maharajgun
Salary Sheet For The Month Of Ashwin (79-80)

S.N NAME TOTAL SALARY TOTAL WORKING DAYS

1 SHIVA PSD GYAWALI 100,000 30

2 AJAY KUMAR SINGH 25,000 30
3 AMRITA SHAHI 17,000 30
4 ANIL RAI 16,000 30
5 ANU KHADKA 50,000 30
6 AVINASH PRADHAN 70,000 30
7 DINESH ADHIKARI 18,000 30
8 KABITA NEUPANE 27,000 30
9 KAILASH RAI 18,000 30
10 KRISHNA MAYA BASNET 14,500 30
11 RASHMI GHIMIRE 17,000 30
12 RAVI BOGATI 13,000 30
13 JAYAN BAJRACHARYA 32,000 30
14 SAMIPA SHRESTHA 25,000 30
15 SANJIV KUMAR KUSHAWAHA 20,000 30
16 RUBI THAPA MAGAR 15,000 30
17 SURAKSHA SHARMA 26,000 30
18 KOPILA TIMILSINA 35,000 30
19 JHARANA CHATAUT 25,000 30
20 JYOTI PRADHAN 22,000 30
21 BHISHAN KULUNG 15,000 30
22 YOGESH MAHATARA 11,000 30
23 RADHA G.C 25,000 30
636,500.00

Prepared by: Jharana Chataut

Accountant

Journal Entry Debit Credit

Salary Expenses 636,500.00
Over time salary 27,457.14
Bike Repair Allowances 15,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -
Salary Expenses 12,166.67
SST 6,418.00
TDS Payable - -
Salary Payable 660,372.48
678,957.14 678,957.14
Check 660,122.57
Difference 249.90
 Modern Diagnostic Center Nepal Pvt. Ltd.
Laxminagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

BIKE
PER OVER DAILY DASHAIN OTHER
PER DAY OVER REPAIR
HOUR TIME OT OH ALLOWAN INCENTIV INCENTIV
SALARY TIME &MAINTE
SALARY HOUR CE E ES
NANCE
3,333 476 - -
833 119 1,250 - 1
567 81 - -
533 76 1,600 - 2 3,000
1,667 238 - -
2,333 333 - -
600 86 - - 3,000
900 129 2,700 - 2
600 86 6,043 1,543 5 18 3,000
483 69 - -
567 81 850 - 1
433 62 - -
1,067 152 1,829 229 1 2
833 119 1,488 238 1 2
667 95 - -
500 71 3,000 - 4
867 124 2,971 371 2 3
1,167 167 - -
833 119 - -
733 105 - -
500 71 3,893 143 5 2 3,000
367 52 1,833 183 3 4 3,000
833 119 - -
27457 15,000 0
Salary Dedection
m

PF
TOTAL OUTSTAN ALLOWAN ABSENT TOTAL
TOTAL TOTAL
ALLOWAN DING CE DEDUCTI 1% SST SALARY
ABSENT SALARY
CES SALARY DEDUCTI ON PAYABLE
ON (10%)
- - 100,000 1,000 99,000
- - 26,250 263 25,988
- - 17,000 170 16,830
3,000 15 8,000 12,600 126 12,474
- - 50,000 500 49,500
- - 70,000 700 69,300
3,000 - 21,000 210 20,790
- - 29,700 297 29,403
3,000 - 27,043 270 26,772
- - 14,500 145 14,355
- - 17,850 179 17,672
- - 13,000 130 12,870
- - 33,829 338 33,490
- - 26,488 265 26,223
- - 20,000 200 19,800
- - 18,000 180 17,820
- - 28,971 290 28,682
- - 35,000 350 34,650
- 5 4,167 20,833 208 20,625
- - 22,000 220 21,780
3,000 21,893 219 21,674
3,000 15,833 158 15,675
25,000 250 24,750
15000 0 0 12,167 666790 6,418 660,123

Approved by: Shiva Prasad Gyawali

Managing Director
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 99,000
2 AJAY KUMAR SINGH 25,988
3 AMRITA SHAHI 01620381470 16,830
4 ANIL RAI 01618469700 12,474
5 ANU KHADKA 00615006751 49,500
6 AVINASH PRADHAN 69,300
7 DINESH ADHIKARI 01917422950 20,790
8 KABITA NEUPANE 29,403
9 KAILASH RAI 01616486800 26,772
10 KRISHNA MAYA BASNET 01615365110 14,355
11 RASHMI GHIMIRE 01615966050 17,672
12 RAVI BOGATI 00115139341 12,870
13 JAYAN BAJRACHARYA 33,490
14 SAMIPA SHRESTHA 02118556610 26,223
15 SANJIV KUMAR KUSHAWAHA 01720402180 19,800
16 RUBI THAPA MAGAR 01920314690 17,820
17 SURAKSHA SHARMA 00817164490 28,682
18 KOPILA TIMILSINA 34,650
19 JHARANA CHATAUT 20,625
20 JYOTI PRADHAN 21,780
21 BHISHAN KULUNG 21,674
22 YOGESH MAHATARA 15,675
23 RADHA G.C 24,750
TOTAL 660,123
 Modern D
Laxminagar-4, Maharajgunj
Salary Sheet For The Month Of Kartik (79-80)

PER DAY
S.N NAME TOTAL SALARY TOTAL WORKING DAYS
SALARY

1 SHIVA PSD GYAWALI 100,000 30 3,333

2 AJAY KUMAR SINGH 25,000 30 833
3 ANU KHADKA 50,000 30 1,667
4 AVINASH PRADHAN 70,000 30 2,333
5 REET BHATTA 25,000 30 833
6 KABITA NEUPANE 27,000 30 900
7 KAILASH RAI 18,000 30 600
8 KRISHNA MAYA BASNET 14,500 30 483
9 RASHMI GHIMIRE 17,000 30 567
10 RAVI BOGATI 13,000 30 433
11 JAYAN BAJRACHARYA 32,000 30 1,067
12 SAMIPA SHRESTHA 25,000 30 833
13 SANJIV KUMAR KUSHAWAHA 20,000 30 667
14 RUBI THAPA MAGAR 15,000 30 500
15 SURAKSHA SHARMA 26,000 30 867
16 KOPILA TIMILSINA 35,000 30 1,167
17 JHARANA CHATAUT 25,000 30 833
18 JYOTI PRADHAN 22,000 30 733
19 BHISHAN KULUNG 15,000 30 500
20 YOGESH MAHATARA 11,000 30 367
21 RADHA G.C 25,000 30 833
610,500.00

Prepared by: Jharana Chataut

Accountant

Journal Entry Debit Credit

Salary Expenses 610,500.00
Over time salary 22,797.62
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses 14,166.67 Salary Dedection

SST 6,031.00
TDS Payable - -
Salary Payable 622,099.95
642,297.62 642,297.62
Check 621,849.64
Difference 250.31
 Modern Diagnostic Center Nepal Pvt. Ltd.
minagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

BIKE
PER OVER DAILY DASHAIN OTHER TOTAL
OVER REPAIR
HOUR TIME OT OH ALLOWAN INCENTIV INCENTIV ALLOWAN
TIME &MAINTE
SALARY HOUR CE E ES CES
NANCE
476 - - -
119 1,250 - 1 -
238 - - -
333 - - -
119 - - -
129 1,350 - 1 -
86 6,300 1,800 5 21 3,000 3,000
69 - - -
81 850 - 1 -
62 - - -
152 1,600 - 1 -
119 1,250 - 1 -
95 - - -
71 750 - 1 -
124 1,300 - 1 -
167 - - -
119 - - -
105 - - -
71 4,036 286 5 4 3,000 3,000
52 4,112 262 7 5 3,000 3,000
119 - -
22798 9,000 0 9000

Salary Dedection
 PF
OUTSTAN ALLOWAN ABSENT TOTAL
TOTAL TOTAL
DING CE DEDUCTI 1% SST SALARY
ABSENT SALARY
SALARY DEDUCTI ON PAYABLE
ON (10%)
- 100,000 1,000 99,000
- 26,250 263 25,988
- 50,000 500 49,500
- 70,000 700 69,300
17 14,167 10,833 108 10,725
- 28,350 284 28,067
- 27,300 273 27,027
- 14,500 145 14,355
- 17,850 179 17,672
- 13,000 130 12,870
- 33,600 336 33,264
- 26,250 263 25,988
- 20,000 200 19,800
- 15,750 158 15,593
- 27,300 273 27,027
- 35,000 350 34,650
- 25,000 250 24,750
- 22,000 220 21,780
22,036 220 21,815
18,112 181 17,931
25,000 250 24,750
0 0 14,167 628131 6,031 621,850

Approved by: Shiva Prasad Gyawali

Managing Director
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 99,000.00
2 AJAY KUMAR SINGH 25,987.00
3 ANU KHADKA 00615006751 49,500.00
4 AVINASH PRADHAN 69,300.00
5 REET BHATTA 10,725.00
6 KABITA NEUPANE 28,066.00
7 KAILASH RAI 01616486800 27,027.00
8 KRISHNA MAYA BASNET 01615365110 14,355.00
9 RASHMI GHIMIRE 01615966050 17,671.00
10 RAVI BOGATI 00115139341 12,870.00
11 JAYAN BAJRACHARYA 33,264.00
12 SAMIPA SHRESTHA 02118556610 25,987.00
13 SANJIV KUMAR KUSHAWA01720402180 19,800.00
14 RUBI THAPA MAGAR 01920314690 15,592.00
15 SURAKSHA SHARMA 00817164490 27,027.00
16 KOPILA TIMILSINA 34,650.00
17 JHARANA CHATAUT 24,750.00
18 JYOTI PRADHAN 21,780.00
19 BHISHAN KULUNG 21,815.00
20 YOGESH MAHATARA 17,930.00
21 RADHA G.C 24,750.00
TOTAL 621,846.00
 Mode
Laxminagar-4, Mahar
Salary Sheet For The Month Of Kartik (79-80)

S.N NAME TOTAL SALARY TOTAL WORKING DAYS

1 SHIVA PSD GYAWALI 100,000 30

2 AJAY KUMAR SINGH 25,000 30
3 ANU KHADKA 50,000 30
4 AVINASH PRADHAN 70,000 30
5 REET BHATTA 25,000 30
6 PRAMILA PUDASAINI 15,000 30
7 KAILASH RAI 18,000 30
8 KRISHNA MAYA BASNET 14,500 30
9 RASHMI GHIMIRE 17,000 30
10 RAVI BOGATI 13,000 30
11 JAYAN BAJRACHARYA 32,000 30
12 SAMIPA SHRESTHA 25,000 30
13 SANJIV KUMAR KUSHAWAHA 20,000 30
14 RUBI THAPA MAGAR 15,000 30
15 SURAKSHA SHARMA 26,000 30
16 KOPILA TIMILSINA 35,000 30
17 JHARANA CHATAUT 25,000 30
18 JYOTI PRADHAN 22,000 30
19 BHISHAN KULUNG 15,000 30
20 YOGESH MAHATARA 11,000 30
21 RADHA G.C 25,000 30
598,500.00

Journal Entry Debit Credit

Salary Expenses 598,500.00
Over time salary 10,685.71
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses -
SST 6,181.86
TDS Payable - -
Salary Payable 612,003.86
618,185.71 618,185.71
Check 612,003.86
Difference -
 Modern Diagnostic Center Nepal Pvt. Ltd.
Laxminagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

BIKE
PER OVER DAILY DASHAIN OTHER
PER DAY OVER REPAIR
HOUR TIME OT OH ALLOWAN INCENTIV INCENTIV
SALARY TIME &MAINTE
SALARY HOUR CE E ES
NANCE
3,333 476 - -
833 119 - -
1,667 238 - -
2,333 333 - -
833 119 - -
500 71 - -
600 86 5,486 1,886 4 22 3,000
483 69 - -
567 81 - -
433 62 - -
1,067 152 - -
833 119 - -
667 95 - -
500 71 - -
867 124 - -
1,167 167 - -
833 119 - -
733 105 - -
500 71 3,000 - 4 3,000
367 52 2,200 - 4 3,000
833 119 - -
10686 9,000 0

Salary Dedection
 PF
TOTAL OUTSTAN ALLOWAN ABSENT TOTAL
TOTAL TOTAL
ALLOWAN DING CE DEDUCTI 1% SST SALARY
ABSENT SALARY
CES SALARY DEDUCTI ON PAYABLE
ON (10%)
- - 100,000 1,000 99,000
- - 25,000 250 24,750
- - 50,000 500 49,500
- - 70,000 700 69,300
- 25,000 250 24,750
- - 15,000 150 14,850
3,000 - 26,486 265 26,221
- - 14,500 145 14,355
- - 17,000 170 16,830
- - 13,000 130 12,870
- - 32,000 320 31,680
- - 25,000 250 24,750
- - 20,000 200 19,800
- - 15,000 150 14,850
- - 26,000 260 25,740
- - 35,000 350 34,650
- - 25,000 250 24,750
- - 22,000 220 21,780
3,000 21,000 210 20,790
3,000 16,200 162 16,038
25,000 250 24,750
9000 0 0 - 618186 6,182 612,004
S.N NAME Account No Amount
1 SHIVA GYAWALI 01615310016 99,000.00
2 AJAY KUMAR SINGH 24,750.00
3 ANU KHADKA 00615006751 49,500.00
4 AVINASH PRADHAN 69,300.00
5 REET BHATTA 24,750.00
6 PRAMILA PUDASAINI 14,850.00
7 KAILASH RAI 01616486800 26,220.00
8 KRISHNA MAYA BASNET 01615365110 14,355.00
9 RASHMI GHIMIRE 01615966050 16,830.00
10 RAVI BOGATI 00115139341 12,870.00
11 JAYAN BAJRACHARYA 31,680.00
12 SAMIPA SHRESTHA 02118556610 24,750.00
13 SANJIV KUMAR KUSHAWAHA 01720402180 19,800.00
14 RUBI THAPA MAGAR 01920314690 14,850.00
15 SURAKSHA SHARMA 00817164490 25,740.00
16 KOPILA TIMILSINA 34,650.00
17 JHARANA CHATAUT 24,750.00
18 JYOTI PRADHAN 21,780.00
19 BHISHAN KULUNG 20,790.00
20 YOGESH MAHATARA 16,038.00
21 RADHA G.C 24,750.00
TOTAL 612,003.00
 Modern Diagnostic Center Nepal Pvt. Ltd.
Laxminagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com
Salary Sheet For The Month Of Poush (79-80)

PF
BIKE
PER OVER DAILY DASHAIN OTHER TOTAL OUTSTAN ALLOWA ABSENT
TOTAL WORKING PER DAY OVER REPAIR TOTAL
S.N NAME TOTAL SALARY HOUR TIME OT OH ALLOWA INCENTIV INCENTIV ALLOWA DING NCE DEDUCTI TOTAL SALARY 1% SST
DAYS SALARY TIME &MAINTE ABSENT
SALARY HOUR NCE E ES NCES SALARY DEDUCTI ON
NANCE
ON (10%)
1 SHIVA PSD GYAWALI 100,000 30 3,333 476 - - - - 100,000 1,000
2 AJAY KUMAR SINGH 25,000 30 833 119 - - - - 25,000 250
3 ANU KHADKA 50,000 30 1,667 238 - - - - 50,000 500
4 AVINASH PRADHAN 70,000 30 2,333 333 - - - - 70,000 700
5 REET BHATTA 25,000 30 833 119 - - - 25,000 250
6 PRAMILA PUDASAINI 15,000 30 500 71 - - - - 15,000 150
7 KAILASH RAI 18,000 30 600 86 6,150 2,550 4 29.75 3,000 3,000 - 27,150 272
8 KRISHNA MAYA BASNET 14,500 30 483 69 - - - - 14,500 145
9 RASHMI GHIMIRE 17,000 30 567 81 - - - - 17,000 170
10 RAVI BOGATI 13,000 30 433 62 - - - - 13,000 130
11 JAYAN BAJRACHARYA 32,000 30 1,067 152 - - - - 32,000 320
12 SAMIPA SHRESTHA 25,000 30 833 119 - - - - 25,000 250
13 SANJIV KUMAR KUSHAWAHA 20,000 30 667 95 - - - - 20,000 200
14 RUBI THAPA MAGAR 16,500 30 550 79 - - - - 16,500 165
15 SURAKSHA SHARMA 26,000 30 867 124 - - - - - 26,000 260
16 KOPILA TIMILSINA 35,000 30 1,167 167 - - - 35,000 350
17 JHARANA CHATAUT 25,000 30 833 119 - - - - 25,000 250
18 JYOTI PRADHAN 22,000 30 733 105 - - - - 22,000 220
19 BHISHAN KULUNG 15,000 30 500 71 - - 3,000 3,000 18,000 180
20 YOGESH MAHATARA 11,000 30 367 52 2,200 550 3 11 3,000 3,000 16,200 162
21 RADHA G.C 25,000 30 833 119 - - 25,000 250
22 PARIWARTAN KC 11,000 30 367 52 1,947 297 3 5.67 3,000 3,000 733.33 16,680 167
23 SANJAY RANA MAGAR 20,000 15 1,333 190 - - 10,000 100
631,000.00 8350 9,000 0 9000 733.33 0 - 644030 6,440

Journal Entry Debit Credit

Salary Expenses 631,000.00
Over time salary 8,350.00
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -
Outstanding Salary 733.33

Salary Expenses - Salary Dedection

SST 6,440.30
TDS Payable - -
Salary Payable 642,643.03
 649,083.33 649,083.33
Check 631,590.03
Difference 11,053.00
TOTAL SALARY
PAYABLE

99,000
24,750
49,500
69,300
24,750
14,850
26,879
14,355
16,830
12,870
31,680
24,750
19,800
16,335
25,740
34,650
24,750
21,780
17,820
10,038
24,750
16,514
9,900
631,590
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 99,000.00 99000 -
2 AJAY KUMAR SINGH 01620487840 24,750.00 24750 -
3 ANU KHADKA 00615006751 49,500.00 49500 -
4 AVINASH PRADHAN 02415070685 69,300.00 69300 -
5 REET BHATTA 01615451741 24,750.00 24750 -
6 PRAMILA PUDASAINI 55501030793 14,850.00 14850 -
7 KAILASH RAI 01616486800 26,878.50 26878.5 -
8 KRISHNA MAYA BASNET 01615365110 14,355.00 14355 -
9 RASHMI GHIMIRE 01615966050 16,830.00 16830 -
10 RAVI BOGATI 00115139341 12,870.00 12870 -
11 JAYAN BAJRACHARYA 55500198780 31,680.00 31680 -
12 SAMIPA SHRESTHA 02118556610 24,750.00 24750 -
13 SANJIV KUMAR KUSHAWAHA 01720402180 19,800.00 19800 -
14 RUBI THAPA MAGAR 01920314690 16,335.00 16335 -
15 SURAKSHA SHARMA 00817164490 25,740.00 26,230.29 (490.29)
16 KOPILA TIMILSINA 01620838110 34,650.00 34650 -
17 JHARANA CHATAUT 01621050050 24,750.00 24750 -
18 JYOTI PRADHAN 02421159120 21,780.00 21780 -
19 BHISHAN KULUNG 55500079625 17,820.00 17820 -
20 YOGESH MAHATARA 55500095331 10,038.00 10038 -
21 RADHA G.C 55500415456 24,750.00 24750 -
22 PARIWARTAN KC 16,513.53 16514 (0.47)
23 SANJAY RANA MAGAR 55501375571 9,900.00 9900 -
TOTAL 631,590.03
outstanding
 Modern Diagno
Laxminagar-4, Maharajgunj, Kathman
Salary Sheet For The Month Of Magh (79-80)

TOTAL
PER
TOTAL WORKING WORKING PER DAY
S.N NAME TOTAL SALARY HOUR
DAYS DAYS SALARY
SALARY
PAYMENT

1 SHIVA PSD GYAWALI 100,000 30 100,000 3,333 476

2 AJAY KUMAR SINGH 25,000 18 15,000 1,389 198
3 ANU KHADKA 50,000 30 50,000 1,667 238
4 AVINASH PRADHAN 70,000 30 70,000 2,333 333
5 REET BHATTA 25,000 30 25,000 833 119
6 PRAMILA PUDASAINI 15,000 30 15,000 500 71
7 KAILASH RAI 18,000 30 18,000 600 86
8 KRISHNA MAYA BASNET 14,500 30 14,500 483 69
9 RASHMI GHIMIRE 17,000 30 17,000 567 81
10 RAVI BOGATI 13,000 30 13,000 433 62
11 JAYAN BAJRACHARYA 32,000 30 32,000 1,067 152
12 SAMIPA SHRESTHA 25,000 30 25,000 833 119
13 SANJIV KUMAR KUSHAWAHA 20,000 30 20,000 667 95
14 RUBI THAPA MAGAR 16,500 30 16,500 550 79
15 SURAKSHA SHARMA 26,000 30 26,000 867 124
16 KOPILA TIMILSINA 35,000 30 35,000 1,167 167
17 GOPAL K.C. 40,000 30 40,000 1,333 190
18 JYOTI PRADHAN 22,000 30 22,000 733 105
19 BHISHAN KULUNG 15,000 30 15,000 500 71
20 YOGESH MAHATARA 11,000 30 11,000 367 52
21 RADHA G.C 25,000 30 25,000 833 119
22 PARIWARTAN KC 11,000 30 11,000 367 52
23 SANJAY RANA MAGAR 20,000 30 20,000 667 95
646,000

Journal Entry Debit Credit

Salary Expenses 646,000.00
Over time salary 10,946.38
Bike Repair Allowances 12,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -
Outstanding Salary 4,495.00
Salary Expenses - Salary Dedection
SST 6,634.41
TDS Payable - -
Salary Payable 666,806.97
673,441.38 673,441.38
Check 653,806.97
Difference 13,000.00
 Modern Diagnostic Center Nepal Pvt. Ltd.
-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

OVER PF
OVER BIKE
TIME DAILY OTHER TOTAL OUTSTAND ALLOWA
TIME REPAIR DASHAIN
HOUR OT OH ALLOWA INCENTIV ALLOWA ING NCE
PAYME &MAINTE INCENTIVE
PAYME NCE ES NCES SALARY DEDUCTI
NT NANCE
NT ON (10%)
- - -
- - - -
- - -
- - -
- - -
- - -
5,186 1,586 4 18.50 3,000 3,000
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - - 495
- - -
- - - 4,000
- - -
1,500 - 2 3,000 3,000
2,436 236 4 4.50 3,000 3,000
- -
1,825 175 3 3.34 3,000 3,000 -
- -
10946 12,000 0 12000 4,495.00
 ABSENT TOTAL
TOTAL
DEDUCTI TOTAL SALARY 1% SST SALARY
ABSENT
ON PAYABLE

- 100,000 1,000 99,000

- 15,000 150 14,850
- 50,000 500 49,500
- 70,000 700 69,300
25,000 250 24,750
- 15,000 150 14,850
- 26,186 262 25,924
- 14,500 145 14,355
- 17,000 170 16,830
- 13,000 130 12,870
- 32,000 320 31,680
- 25,000 250 24,750
- 20,000 200 19,800 Resigned
- 16,500 165 16,335
- 26,495 264.95 26,230
- 35,000 350 34,650
- 44,000 440 43,560
- 22,000 220 21,780
19,500 195 19,305
16,436 164 13,271
25,000 250 24,750
15,825 158 15,667
20,000 200 19,800
- 663441 6,634 653,807
S.N NAME Account No Amount
1 SHIVA PSD GYAWALI 01615310016 99,000
2 AJAY KUMAR SINGH 01620487840 14,850
3 ANU KHADKA 00615006751 49,500
4 AVINASH PRADHAN 02415070685 69,300
5 REET BHATTA 01615451741 24,750
6 PRAMILA PUDASAINI 55501030793 14,850
7 KAILASH RAI 01616486800 25,924
8 KRISHNA MAYA BASNET 01615365110 14,355
9 RASHMI GHIMIRE 01615966050 16,830
10 RAVI BOGATI 00115139341 12,870
11 JAYAN BAJRACHARYA 55500198780 31,680
12 SAMIPA SHRESTHA 02118556610 24,750
13 SANJIV KUMAR KUSHAWAHA 01720402180 19,800
14 RUBI THAPA MAGAR 01920314690 16,335
15 SURAKSHA SHARMA 00817164490 26,230
16 KOPILA TIMILSINA 01620838110 34,650
17 GOPAL K.C. 55501374703 43,560
18 JYOTI PRADHAN 02421159120 21,780
19 BHISHAN KULUNG 55500079625 19,305
20 YOGESH MAHATARA 55500095331 13,271
21 RADHA G.C 55500415456 24,750
22 PARIWARTAN KC 15,667
23 SANJAY RANA MAGAR 55501375571 19,800
TOTAL 653,807
638,140
 Modern
Laxminagar-4, Maharajgun
Salary Sheet For The Month Of Falgun (79-80)

TOTAL TOTAL WORKING TOTAL WORKING PER DAY

S.N NAME
SALARY DAYS DAYS PAYMENT SALARY

1 SHIVA PSD GYAWALI 150,000 30 150,000 5,000

2 BIBEK BHATTARI 25,000 30 25,000 833
3 ANU KHADKA 50,000 30 50,000 1,667
4 AVINASH PRADHAN 70,000 30 70,000 2,333
5 REET BHATTA 25,000 30 25,000 833
6 PRAMILA PUDASAINI 15,000 30 15,000 500
7 KAILASH RAI 18,000 30 18,000 600
8 KRISHNA MAYA BASNET 14,500 30 14,500 483
9 RASHMI GHIMIRE 17,000 30 17,000 567
10 RAVI BOGATI 13,000 30 13,000 433
11 JAYAN BAJRACHARYA 32,000 30 32,000 1,067
12 SAMIPA SHRESTHA 25,000 30 25,000 833
14 RUBI THAPA MAGAR 16,500 30 16,500 550
15 SURAKSHA SHARMA 26,000 30 26,000 867
16 KOPILA TIMILSINA 35,000 30 35,000 1,167
17 GOPAL K.C. 40,000 30 40,000 1,333
18 JYOTI PRADHAN 22,000 30 22,000 733
19 BHISHAN KULUNG 15,000 30 15,000 500
20 PARIWARTAN KC 11,000 30 11,000 367
21 SANJAY RANA MAGAR 20,000 30 20,000 667
640,000

Journal Entry Debit Credit

Salary Expenses 640,000.00
Over time salary 13,889.29
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -
Outstanding Salary 4,166.67

Salary Expenses - Salary Dedection

SST 6,670.56
TDS Payable - -
Salary Payable 660,385.39
 667,055.95 667,055.95
Check 655,387.00
Difference 4,998.39
 Modern Diagnostic Center Nepal Pvt. Ltd.
minagar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

OVER BIKE
PER OVER DAILY DASHAIN OTHER TOTAL
TIME REPAIR
HOUR TIME OT OH ALLOWAN INCENTIV INCENTIV ALLOWAN
HOUR &MAINTE
SALARY PAYMENT CE E ES CES
PAYMENT NANCE

714 - - -
119 - - - -
238 - - -
333 - - -
119 - - -
71 - - -
86 5,057 1,457 4 17.00 3,000 3,000
69 - - -
81 850 - 1 -
62 - - -
152 - - -
119 1,250 - 1 -
79 825 - 1 -
124 495 495 - 4 -
167 - - -
190 - - -
105 - - -
71 3,107 107 4 1.5 3,000 3,000
52 2,305 105 4 2.00 3,000 3,000
95 - -
13889 9,000 0 9000
 PF
OUTSTAN ALLOWAN ABSENT TOTAL
TOTAL TOTAL
DING CE DEDUCTI 1% SST SALARY Round off
ABSENT SALARY
SALARY DEDUCTI ON PAYABLE
ON (10%)
- 150,000 1,500 148,500 148,500
4,167 - 29,167 292 28,875 28,875
- 50,000 500 49,500 49,500
- 70,000 700 64,300 64,300
25,000 250 24,750 24,750
- 15,000 150 14,850 14,850
- 26,057 261 25,797 25,797
- 14,500 145 14,355 14,355
- 17,850 179 17,672 17,672
- 13,000 130 12,870 12,870
- 32,000 320 31,680 31,680
- 26,250 263 25,988 25,988
- 17,325 173 17,152 17,152
- - 26,495 265 26,230 26,230
- 35,000 350 34,650 34,650
- - 40,000 400 39,600 39,600
- 22,000 220 21,780 21,780
21,107 211 20,896 20,896
- 16,305 163 16,142 16,142
20,000 200 19,800 19,800
- 0 - 667056 6,671 655,385 655,387
S.N NAME Amount
Account No Round off
1 SHIVA PSD GYAWALI 01615310016 148,500 148,500
2 BIBEK BHATTARI 55501808839 28,875 28,875
3 ANU KHADKA 00615006751 49,500 49,500
4 AVINASH PRADHAN 02415070685 64,300 64,300
5 REET BHATTA 01615451741 24,750 24,750
6 PRAMILA PUDASAINI 55501030793 14,850 14,850
7 KAILASH RAI 01616486800 25,797 25,797
8 KRISHNA MAYA BASNET 01615365110 14,355 14,355
9 RASHMI GHIMIRE 01615966050 17,672 17,672
10 RAVI BOGATI 00115139341 12,870 12,870
11 JAYAN BAJRACHARYA 55500198780 31,680 31,680
12 SAMIPA SHRESTHA 02118556610 25,988 25,988
13 RUBI THAPA MAGAR 01920314690 17,152 17,152
14 SURAKSHA SHARMA 00817164490 26,230 26,230
15 KOPILA TIMILSINA 01620838110 34,650 34,650
16 GOPAL K.C. 55501374703 39,600 39,600
17 JYOTI PRADHAN 02421159120 21,780 21,780
18 BHISHAN KULUNG 55500079625 20,896 20,896
19 PARIWARTAN KC 16,142 16,142
20 SANJAY RANA MAGAR 55501375571 19,800 19,800
TOTAL 655,385 655,387
 Modern Diagno
Laxminagar-4, Maharajgunj, Kathma
Salary Sheet For The Month Of Chaitra (79-80)

TOTAL WORKING TOTAL WORKING DAYS PER DAY

S.N NAME TOTAL SALARY
DAYS PAYMENT SALARY

1 SHIVA PSD GYAWALI 150,000 30 150,000 5,000

2 BIBEK BHATTARI 25,000 30 25,000 833
3 ANU KHADKA 50,000 30 50,000 1,667
4 AVINASH PRADHAN 70,000 30 70,000 2,333
5 REET BHATTA 25,000 30 25,000 833
6 PRAMILA PUDASAINI 15,000 30 15,000 500
7 KAILASH RAI 18,000 30 18,000 600
8 KRISHNA MAYA BASNET 14,500 30 14,500 483
9 RASHMI GHIMIRE 17,000 30 17,000 567
10 RAVI BOGATI 13,000 30 13,000 433
11 JAYAN BAJRACHARYA 32,000 30 32,000 1,067
12 SAMIPA SHRESTHA 25,000 30 25,000 833
13 RUBI THAPA MAGAR 16,500 30 16,500 550
14 SURAKSHA SHARMA 26,000 30 26,000 867
15 KOPILA TIMILSINA 35,000 30 35,000 1,167
16 GOPAL K.C. 40,000 30 40,000 1,333
17 JYOTI PRADHAN 22,000 30 22,000 733
18 BHISHAN KULUNG 15,000 30 15,000 500
19 PARIWARTAN KC 11,000 30 11,000 367
20 SANJAY RANA MAGAR 20,000 30 20,000 667
640,000

Journal Entry Debit Credit

Salary Expenses 640,000.00
Over time salary 11,273.81
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses - Salary Dedection

SST 6,602.74
TDS Payable - -
Salary Payable 653,671.07
660,273.81 660,273.81
Check 653,671.07
Difference -
 Modern Diagnostic Center Nepal Pvt. Ltd.
agar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

OVER BIKE
PER OVER DAILY DASHAIN OTHER TOTAL OUTSTAN
TIME REPAIR
HOUR TIME OT OH ALLOWA INCENTIV INCENTIV ALLOWA DING
HOUR &MAINTE
SALARY PAYMENT NCE E ES NCES SALARY
PAYMENT NANCE

714 - - -
119 - - - - -
238 - - -
333 - - -
119 - - -
71 - - -
86 5,786 2,186 4 25.50 3,000 3,000
69 - - -
81 - - - -
62 - - -
152 - - -
119 - - - -
79 - - - -
124 - - - - - -
167 - - -
190 - - - -
105 - - -
71 3,000 - 4 - 3,000 3,000
52 2,488 288 4 5.50 3,000 3,000 -
95 - -
11274 9,000 0 9000 -
 PF
ALLOWA ABSENT TOTAL
TOTAL TOTAL
NCE DEDUCTI 1% SST SALARY Round off
ABSENT SALARY
DEDUCTI ON PAYABLE
ON (10%)
- 150,000 1,500 148,500 148,500
- 25,000 250 24,750 24,750
- 50,000 500 49,500 49,500
- 70,000 700 69,300 69,300
25,000 250 24,750 24,750
- 15,000 150 14,850 14,850
- 26,786 268 26,518 26,518
- 14,500 145 14,355 14,355
- 17,000 170 16,830 16,830
- 13,000 130 12,870 12,870
- 32,000 320 31,680 31,680
- 25,000 250 24,750 24,750
- 16,500 165 16,335 16,335
- 26,000 260 25,740 25,740
- 35,000 350 34,650 34,650
- 40,000 400 39,600 39,600
- 22,000 220 21,780 21,780
21,000 210 20,790 20,790
16,488 165 16,323 16,323
20,000 200 19,800 19,800
0 - 660274 6,603 653,671 653,671
S.N NAME Amount
Account No
1 SHIVA PSD GYAWALI 01615310016 148,500
2 BIBEK BHATTARI 55501808839 24,750
3 ANU KHADKA 00615006751 49,500
4 AVINASH PRADHAN 02415070685 69,300
5 REET BHATTA 01615451741 24,750
6 PRAMILA PUDASAINI 55501030793 14,850
7 KAILASH RAI 01616486800 26,518
8 KRISHNA MAYA BASNET 01615365110 14,355
9 RASHMI GHIMIRE 01615966050 16,830
10 RAVI BOGATI 00115139341 12,870
11 JAYAN BAJRACHARYA 55500198780 31,680
12 SAMIPA SHRESTHA 02118556610 24,750
13 RUBI THAPA MAGAR 01920314690 16,335
14 SURAKSHA SHARMA 00817164490 25,740
15 KOPILA TIMILSINA 01620838110 34,650
16 GOPAL K.C. 55501374703 39,600
17 JYOTI PRADHAN 02421159120 21,780
18 BHISHAN KULUNG 55500079625 20,790
19 PARIWARTAN KC 55501952769 16,323
20 SANJAY RANA MAGAR 55501375571 19,800
TOTAL 653,671
 Modern Diagnos
Laxminagar-4, Maharajgunj, Kathmandu
Salary Sheet For The Month Of Baisakh (79-80)

TOTAL WORKING PER DAY

S.N NAME TOTAL SALARY PER HOUR SALARY
DAYS SALARY

1 SHIVA PSD GYAWALI 150,000 31 4,839 691

2 BIBEK BHATTARAI 25,000 31 806 115
3 ANU KHADKA 50,000 31 1,613 230
4 AVINASH PRADHAN 70,000 31 2,258 323
5 REET BHATTA 25,000 31 806 115
6 PRAMILA PUDASAINI 15,000 31 484 69
7 KAILASH RAI 18,000 31 581 83
8 KRISHNA MAYA BASNET 14,500 31 468 67
9 RASHMI GHIMIRE 17,000 31 548 78
10 RAVI BOGATI 13,000 31 419 60
11 JAYAN BAJRACHARYA 32,000 31 1,032 147
12 SAMIPA SHRESTHA 25,000 31 806 115
13 RUBI THAPA MAGAR 16,500 31 532 76
14 SURAKSHA SHARMA 26,000 31 839 120
15 KOPILA TIMILSINA 35,000 31 1,129 161
16 GOPAL K.C. 40,000 31 1,290 184
17 JYOTI PRADHAN 22,000 31 710 101
18 BHISHAN KULUNG 15,000 31 484 69
19 PARIWARTAN KC 11,000 31 355 51
20 SANJAY RANA MAGAR 20,000 31 645 92
21 GARIMA SUBEDI 70,000 31 2,258 323
710,000

Journal Entry Debit Credit

Salary Expenses 710,000.00
Over time salary 18,635.94
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses 72,661.29 Salary Dedection

SST 6,649.75
TDS Payable - -
Salary Payable 658,324.91
737,635.94 737,635.94
Check 658,324.91
Difference -
 Modern Diagnostic Center Nepal Pvt. Ltd.
ar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

PF
OVER BIKE
OVER DAILY DASHAIN OTHER TOTAL OUTSTAN ALLOWA
TIME REPAIR
TIME OT OH ALLOWA INCENTIV INCENTIV ALLOWA DING NCE
HOUR &MAINTE
PAYMENT NCE E ES NCES SALARY DEDUCTI
PAYMENT NANCE
ON (10%)
- - -
1,210 - 1 - - -
- - -
- - -
- - -
726 - 1 -
6,677 1,452 6 17.50 3,000 3,000
- - -
823 - 1 -
- - -
1,548 - 1 -
1,210 - 1 -
- - - -
- - - - - -
- - -
- - - -
- - -
3,629 - 5 - 3,000 3,000
2,813 152 5 3.00 3,000 3,000 -
- -
- -
18636 9,000 0 9000 - 0
 ABSENT TOTAL
TOTAL TOTAL
DEDUCTI 1% SST SALARY Round off
ABSENT SALARY
ON PAYABLE

- 150,000 1,500 148,500 148,500

- 26,210 262 25,948 25,948
- 50,000 500 49,500 49,500
11 24,839 45,161 452 44,710 44,710
25,000 250 24,750 24,750
- 15,726 157 15,569 15,569
- 27,677 277 27,401 27,401
- 14,500 145 14,355 14,355
- 17,823 178 17,644 17,644
- 13,000 130 12,870 12,870
- 33,548 335 33,213 33,213
- 26,210 262 25,948 25,948
- 16,500 165 16,335 16,335
4.5 3,774 22,226 222 22,004 22,004
35,000 350 34,650 34,650
2.5 3,226 36,774 368 36,406 36,406
- 22,000 220 21,780 21,780
- 21,629 216 21,413 21,413
0.5 177 16,636 166 16,470 16,470
- 20,000 200 19,800 19,800
18 40,645 29,355 294 29,061 29,601 540 Excess paid
72,661 664975 6,650 658,325 658,867
Excess paid
S.N NAME Amount
Account No
1 SHIVA PSD GYAWALI 01615310016 148,500
2 BIBEK BHATTARI 55501808839 #N/A
3 ANU KHADKA 00615006751 49,500
4 AVINASH PRADHAN 02415070685 44,710
5 REET BHATTA 01615451741 24,750
6 PRAMILA PUDASAINI 55501030793 15,569
7 KAILASH RAI 01616486800 27,401
8 KRISHNA MAYA BASNET 01615365110 14,355
9 RASHMI GHIMIRE 01615966050 17,644
10 RAVI BOGATI 00115139341 12,870
11 JAYAN BAJRACHARYA 55500198780 33,213
12 SAMIPA SHRESTHA 02118556610 25,948
13 RUBI THAPA MAGAR 01920314690 16,335
14 SURAKSHA SHARMA 00817164490 22,004
15 KOPILA TIMILSINA 01620838110 34,650
16 GOPAL K.C. 55501374703 36,406
17 JYOTI PRADHAN 02421159120 21,780
18 BHISHAN KULUNG 55500079625 21,413
19 PARIWARTAN KC 55501952769 16,470
20 SANJAY RANA MAGAR 55501375571 19,800
21 GARIMA SUBEDI 55502655933 29,601 Cheque issued.
TOTAL #N/A
 Modern Diagnostic Ce
Laxminagar-4, Maharajgunj, Kathmandu, Nepal.
Salary Sheet For The Month Of Jestha (79-80)

OVER
TOTAL PER OVER
PER DAY TIME
S.N NAME TOTAL SALARY WORKING HOUR TIME
SALARY HOUR
DAYS SALARY PAYMENT
PAYMENT

1 SHIVA PSD GYAWALI 150,000 32 4,688 670 - -

2 BIBEK BHATTARI 25,000 32 781 112 - -
3 ANU KHADKA 50,000 32 1,563 223 - -
4 REET BHATTA 25,000 32 781 112 - -
5 PRAMILA PUDASAINI 15,000 32 469 67 - -
6 KAILASH RAI 18,000 32 563 80 5,424 2,049
7 KRISHNA MAYA BASNET 14,500 32 453 65 - -
8 RASHMI GHIMIRE 17,000 32 531 76 - -
9 RAVI BOGATI 13,000 32 406 58 - -
10 JAYAN BAJRACHARYA 32,000 32 1,000 143 - -
11 SAMIPA SHRESTHA 25,000 32 781 112 - -
12 RUBI THAPA MAGAR 16,500 32 516 74 - -
13 SURAKSHA SHARMA 26,000 32 813 116 - -
14 KOPILA TIMILSINA 35,000 32 1,094 156 - -
15 GOPAL K.C. 40,000 32 1,250 179 - -
16 JYOTI PRADHAN 22,000 32 688 98 - -
17 BHISHAN KULUNG 15,000 32 469 67 - -
18 PARIWARTAN KC 11,000 32 344 49 1,842 295
19 SANJAY RANA MAGAR 20,000 32 625 89 - -
20 GARIMA SUBEDI 70,000 32 2,188 313 - -
640,000 7266

Journal Entry Debit Credit

Salary Expenses 640,000.00
Over time salary 7,265.63
Bike Repair Allowances 9,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses 7,187.50 Salary Dedection

SST 6,490.78
TDS Payable - -
Salary Payable 642,587.34
 656,265.63 656,265.63
Check 642,048.00
Difference 539.34
n Diagnostic Center Nepal Pvt. Ltd.
unj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

PF
BIKE
DAILY DASHAIN OTHER TOTAL OUTSTAN ALLOWA ABSENT
REPAIR TOTAL
OT OH ALLOWA INCENTIV INCENTIV ALLOWA DING NCE DEDUCTI
&MAINTE ABSENT
NCE E ES NCES SALARY DEDUCTI ON
NANCE
ON (10%)
- -
- - - -
- -
-
- -
4 25.50 3,000 3,000 -
- -
- -
- -
- -
- -
- -
- - - - -
-
- - 5.0 6,250
- -
- 3,000 3,000 2.0 938
3 6.00 3,000 3,000 - - -
-
- -
9,000 0 9000 - 0 7,188
 TOTAL
TOTAL
1% SST SALARY Round off
SALARY
PAYABLE

150,000 1,500 148,500 148,500

25,000 250 24,750 24,750
50,000 500 49,500 49,500
25,000 250 24,750 24,750
15,000 150 14,850 14,850
26,424 264 26,160 26,160
14,500 145 14,355 14,355
17,000 170 16,830 16,830
13,000 130 12,870 12,870
32,000 320 31,680 31,680
25,000 250 24,750 24,750
16,500 165 16,335 16,335
26,000 260 25,740 25,740
35,000 350 34,650 34,650
33,750 338 33,413 33,413
22,000 220 21,780 21,780
17,063 171 16,892 16,892
15,842 158 15,683 15,683
20,000 200 19,800 19,800
70,000 700 69,300 68,760
649078 6,491 642,587 642,048
Name of Employee Sharwan Bhadra Ashoj Karthik Mangsir Poush

SHIVA PSD GYAWALI 100,000 150,000.00 100,000 100,000 100,000 100,000

AJAY KUMAR SINGH 27,500 28,166.67 26,250 26,250 25,000 25,000
ANU KHADKA 50,000 50,000.00 50,000 50,000 50,000 50,000
AVINASH PRADHAN 70,000 70,000.00 70,000 70,000 70,000 70,000
REET BHATTA - - - 10,833 25,000 25,000
PRAMILA PUDASAINI - - - 15,000 15,000
KAILASH RAI 32,357 35,014.29 27,043 27,300 26,486 27,150
KRISHNA MAYA BASNET 14,500 22,000.00 14,500 14,500 14,500 14,500
RASHMI GHIMIRE 19,550 26,200.00 17,850 17,850 17,000 17,000
RAVI BOGATI 13,000 13,000.00 13,000 13,000 13,000 13,000
JAYAN BAJRACHARYA - 32,000.00 33,829 33,600 32,000 32,000
SAMIPA SHRESTHA 29,405 35,000.00 26,488 26,250 25,000 25,000
SANJIV KUMAR KUSHAWAHA 20,000 20,000.00 20,000 20,000 20,000 20,000
RUBI THAPA MAGAR 18,750 25,250.00 18,000 15,750 15,000 16,500
SURAKSHA SHARMA 30,024 36,471.43 28,971 27,300 26,000 26,000
KOPILA TIMILSINA 35,000 35,000.00 35,000 35,000 35,000 35,000
JHARANA CHATAUT 25,000 25,000.00 20,833 25,000 25,000 25,000
JYOTI PRADHAN 15,400 22,000.00 22,000 22,000 22,000 22,000
BHISHAN KULUNG - 21,785.71 21,893 22,036 21,000 18,000
YOGESH MAHATARA - 16,200.00 15,833 18,112 16,200 16,200
RADHA G.C - - 25,000 25,000 25,000 25,000
PARIWARTAN KC - - - 16,680
SANJAY RANA MAGAR - - - 10,000
AMRITA SHAHI 17,850 24,500.00 17,000 - -
ANIL RAI 23,000 20,600.00 12,600 - -
DINESH ADHIKARI 21,900 21,000.00 21,000 - -
KABITA NEUPANE 31,821 39,200.00 29,700 28,350 -
ROHIT KULUNG 12,200 - - - -
RAJIV KHADGE - - - - -
BIBEK BHATTARI
GARIMA SUBEDI - - - - -
GOPAL K.C. - - - - -
SUSUAN SUNAR
Total 607,257 768,388 666,790 628,131 618,186 644,030
Magh Falgun Chaitra Baishak Jestha Ashad Total

100,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 1,500,000

15,000.00 - - - - 173,167
50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 600,000
70,000.00 70,000.00 70,000.00 45,161.00 - - 675,161
25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 25,000.00 210,833
15,000.00 15,000.00 15,000.00 15,726.00 15,000.00 15,000.00 120,726
26,185.71 26,057.00 26,786.00 27,677.00 26,424.00 27,221.00 335,701
14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 14,500.00 181,500
17,000.00 17,850.00 17,000.00 17,823.00 17,000.00 12,613.00 214,736
13,000.00 13,000.00 13,000.00 13,000.00 13,000.00 13,000.00 156,000
32,000.00 32,000.00 32,000.00 33,548.00 32,000.00 32,000.00 356,977
25,000.00 26,250.00 25,000.00 26,210.00 25,000.00 25,000.00 319,603
20,000.00 - - - - 140,000
16,500.00 17,325.00 16,500.00 16,500.00 16,500.00 16,500.00 209,075
26,495.00 26,495.00 26,000.00 22,226.00 26,000.00 26,000.00 327,983
35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 420,000
- - - - - 145,833
22,000.00 22,000.00 22,000.00 22,000.00 22,000.00 22,000.00 257,400
19,500.00 21,107.00 21,000.00 21,629.00 17,063.00 205,013
16,436.00 - - - - 98,981
25,000.00 - - - - 125,000
15,825.00 16,305.00 16,488.00 16,636.00 15,842.00 16,737.00 114,513
20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 130,000
- - - - - 59,350
- - - - - 56,200
- - - - - - 63,900
- - - - - - 129,071
- - - - - 12,200
- - - -
29,167.00 25,000.00 26,210.00 25,000.00 25,000.00
- - - 29,355.00 70,000.00 70,000.00 169,355
44,000.00 40,000.00 40,000.00 36,774.00 33,750.00 40,000.00 234,524
14,065.00 14,065
663,441.71 667,056.00 660,274.00 664,975.00 649,079.00 649,636.00 7,756,867

-
 Insurance
PF Maximum Taxable Salary Employee Status Threshold Limit SST 10%
40000
- 40,000 1,460,000 Married 600,000 6,000 20,000
- - 173,167 Married 600,000 1,732 -
- - 600,000 Married 600,000 6,000 -
- - 675,161 Married 600,000 6,000 7,516
- - 210,833 Un-Married 500,000 2,108 -
- - 120,726 Un-Married 500,000 1,207 -
- - 335,701 Un-Married 500,000 3,357 -
- - 181,500 Married 600,000 1,815 -
- - 214,736 Un-Married 500,000 2,147 -
- - 156,000 Married 600,000 1,560 -
- - 356,977 Un-Married 500,000 3,570 -
- - 319,603 Un-Married 500,000 3,196 -
- - 140,000 Un-Married 500,000 1,400 -
- - 209,075 Un-Married 500,000 2,091 -
- - 327,983 Un-Married 500,000 3,280 -
- - 420,000 Married 600,000 4,200 -
- - 145,833 Un-Married 500,000 1,458 -
- - 257,400 Un-Married 500,000 2,574 -
- - 205,013 Un-Married 500,000 2,050 -
- - 98,981 Un-Married 500,000 990 -
- - 125,000 Un-Married 500,000 1,250 -
- - 114,513 Un-Married 500,000 1,145 -
- - 130,000 Un-Married 500,000 1,300 -
- - 59,350 Un-Married 500,000 594 -
- - 56,200 Married 600,000 562 -
- 63,900 Married 600,000 639 -
- - 129,071 Married 600,000 1,291 -
- - 12,200 Un-Married 500,000 122 -
- - - Un-Married 500,000 - -

- - 169,355 Married 600,000 1,694 -

- - 234,524 Married 600,000 2,345 -
- - 14,065 500,000 141 -
- - 7,716,867 67,817 27,516
20% 30% 36% Total Tax Total Monthly Deducted

60,000 108,000 194,000 ### 13500

- - 1,732 ### Resign from 18th magh
- - 6,000 ###
- - 13,516 ### 6752
- - 2,108 ###
- - 1,207 ###
- - 3,357 ###
- - 1,815 ###
- - 2,147 ###
- - 1,560 ###
- - 3,570 ###
- - 3,196 ###
- - 1,400 ### Resign
- - 2,091 ###
- - 3,280 ###
- - 4,200 ###
- - 1,458 Resigned
- - 2,574 ###
- - 2,050 ###
- - 990 82
- - 1,250 ### Resign from 12th falgun
- - 1,145 95
- - 1,300 ###
- - 594 Resigned
- - 562 Resigned
- - 639 Resigned
- - 1,291 Resigned
- - 122 Resigned
- - -

- - 1,694
- - 2,345
- - 141
60,000 108,000 - 263,333 ###
263,333
S.N NAME Amount
Account No
1 SHIVA PSD GYAWALI 01615310016 148,500
2 BIBEK BHATTARI 55501808839 24,750
3 ANU KHADKA 00615006751 49,500
4 REET BHATTA 01615451741 24,750
5 PRAMILA PUDASAINI 55501030793 14,850
6 KAILASH RAI 01616486800 26,160
7 KRISHNA MAYA BASNET 01615365110 14,355
8 RASHMI GHIMIRE 01615966050 16,830
9 RAVI BOGATI 00115139341 12,870
10 JAYAN BAJRACHARYA 55500198780 31,680
11 SAMIPA SHRESTHA 02118556610 24,750
12 RUBI THAPA MAGAR 01920314690 16,335
13 SURAKSHA SHARMA 00817164490 25,740
14 KOPILA TIMILSINA 01620838110 34,650
15 GOPAL K.C. 55501374703 33,413
16 JYOTI PRADHAN 02421159120 21,780
17 PARIWARTAN KC 55501952769 15,683
18 SANJAY RANA MAGAR 55501375571 19,800
19 GARIMA SUBEDI 55502655933 68,760
TOTAL 625,156
 Modern Di
Laxminagar-4, Maharajgunj, Ka
Salary Sheet For The Month Of Ashad (79-80)

TOTAL PER OVER

TOTAL
S.N NAME WORKING PER DAY SALARY HOUR TIME
SALARY
DAYS SALARY PAYMENT

3 ANU KHADKA 50,000 31 1,613 230 -

2 BIBEK BHATTARI 25,000 31 806 115 -
19 GARIMA SUBEDI 70,000 31 2,258 323 -
15 GOPAL K.C. 40,000 31 1,290 184 -
10 JAYAN BAJRACHARYA 32,000 31 1,032 147 -
16 JYOTI PRADHAN 22,000 31 710 101 -
6 KAILASH RAI 18,000 31 581 83 6,221
14 KOPILA TIMILSINA 35,000 31 1,129 161 -
7 KRISHNA MAYA BASNET 14,500 31 468 67 -
17 PARIWARTAN KC 11,000 31 355 51 3,270
5 PRAMILA PUDASAINI 15,000 31 484 69 -
8 RASHMI GHIMIRE 17,000 31 548 78 -
9 RAVI BOGATI 13,000 31 419 60 -
4 REET BHATTA 25,000 31 806 115 -
12 RUBI THAPA MAGAR 16,500 31 532 76 -
11 SAMIPA SHRESTHA 25,000 31 806 115 -
18 SANJAY RANA MAGAR 20,000 31 645 92 -
1 SHIVA PSD GYAWALI 150,000 31 4,839 691 -
13 SURAKSHA SHARMA 26,000 31 839 120 -
20 SUSAN SUNAR 14,000 31 452 65 2,032
639,000 11523

Journal Entry Debit Credit

Salary Expenses 639,000.00
Over time salary 11,523.04
Bike Repair Allowances 3,000.00
Daily allowances -
Dashain Incentives -
Others Incentives -

Salary Expenses 9,887.10 Salary Dedection

SST 6,355.71
TDS Payable - -
Salary Payable 637,280.23
 653,523.04 653,523.04
Check 629,215.71
Difference 8,064.52
 Modern Diagnostic Center Nepal Pvt. Ltd.
agar-4, Maharajgunj, Kathmandu, Nepal. Email: moderndiagnostic.nepal @gmail.com

OVER BIKE
DASHAIN OUTSTAN
TIME REPAIR DAILY OTHER TOTAL
OT OH INCENTIV DING
HOUR &MAINTE ALLOWANCE INCENTIVES ALLOWANCES
E SALARY
PAYMENT NANCE

- -
- - - -
-
- - -
- -
- -
1,866 5 22.50 3,000 3,000
- -
- -
608 5 12.00 3,000 3,000 -
- -
- -
- -
- -
- -
- -
-
- -
- - - -
- 3 3,000 3,000
3,000 0 3000 -
 PF
ALLOWAN ABSENT TOTAL
TOTAL TOTAL
CE DEDUCTI 1% SST SALARY Round off
ABSENT SALARY
DEDUCTI ON PAYABLE
ON (10%)
- 50,000 500 49,500 49,500
- 25,000 250 24,750 24,750
- - 70,000 700 69,300 69,300
- - 40,000 400 39,600 39,600
- 32,000 320 31,680 31,680
- 22,000 220 21,780 21,780
- 27,221 272 26,949 26,949
35,000 350 34,650 34,650
- 14,500 145 14,355 14,355
1.5 532 16,737 167 16,570 16,570
- 15,000 150 14,850 14,850
8 4,387 12,613 126 12,487 12,487
- 13,000 130 12,870 12,870
25,000 250 24,750 24,750
- 16,500 165 16,335 16,335
- 25,000 250 24,750 24,750
- 20,000 200 19,800 19,800
- 150,000 1,500 148,500 148,500
- - 26,000 260 25,740 25,740
11 4,968 14,065 141 13,924 13,924
0 9887 649636 6,356 629,216 629,216
S.N NAME Amount
Account No
1 SHIVA PSD GYAWALI 01615310016 148,500
2 BIBEK BHATTARI 55501808839 24,750
3 ANU KHADKA 00615006751 #N/A
4 REET BHATTA 01615451741 24,750
5 PRAMILA PUDASAINI 55501030793 14,850
6 KAILASH RAI 01616486800 26,949
7 KRISHNA MAYA BASNET 01615365110 14,355
8 RASHMI GHIMIRE 01615966050 12,487
9 RAVI BOGATI 00115139341 12,870
10 JAYAN BAJRACHARYA 55500198780 #N/A
11 SAMIPA SHRESTHA 02118556610 24,750
12 RUBI THAPA MAGAR 01920314690 16,335
13 SURAKSHA SHARMA 00817164490 25,740
14 KOPILA TIMILSINA 01620838110 #N/A
15 GOPAL K.C. 55501374703 #N/A
16 JYOTI PRADHAN 02421159120 #N/A
17 PARIWARTAN KC 55501952769 #N/A
18 SANJAY RANA MAGAR 55501375571 #N/A
19 GARIMA SUBEDI 55502655933 #N/A
20 SUSAN SUNAR 55503043375 13,924
TOTAL #N/A