Question

How to journalise the transaction salaries paid ₹125000and salary unpaid ₹ 9000

Answer 1

Journal entry

Salary  A/c  Dr   134000

         To cash or bank A/c             125000

         To Outstanding salary A/c    9000

(being salary paid and salary is due )

Answer 2

Salaries A/c. Dr.125000
To cash a/c. 125000


Salaries a/c. Dr. 9000
To outstanding salaries a/c 9000