Expense A/c / Balance Sheet A/c

Hi Gurus,

Please clearify my doubt about Expense A/c / Balance Sheet A/c,

As per my knowledge what ever is amount / allowance is paid that will come under Expense A/.c (C),

All Deductions and Employer's contributions comes under Balance Sheet A/c (F). Here my doubt is emplyee having some deductions like statutory deductions comes under Whcih A/c, is it C or F.

And give me your valuable suggestions on this and let me get knowledge about my querry from you people.

I appreciate your valuable support and encouragement,

Thanks,

Hasini