Question

How to pass a journal entry when wages are due to labourers and salalries due to clerk?

Answer 1

cash A/C. ....dr.

To Salary/Wages A/C

is your required entry

Answer 2

if the salary is paid by cash

salary a/c Dr.

To cash a/c

if the salary is not yet paid

outstanding salary a/c Dr.

To salary a/c

I hope it's useful for you.