أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
In normal business nature salary are accrued in a current month and payment are made on the following month (before 7th of following month according to Labour Law). Payments to staff are made either by way of cash or bank. The detail transactions or entries are as follows :-
When salaries are accrued on current month
Dr. Payroll expenses (P&L)
Cr. Accrual - Salary Payable
When salaries are paid on subsequent month
Dr. Accrual - Salary payable
Cr. Cash / Bank
in my view if you paid by CASH then cash and staff salary if by bank then bank and salary
