Question

Salaries due to staff 50 000

Answer 1

If you are asking for the journal entry, the:

Salary A/c ...... Dr. 50,000

To Outstanding Salary A/c 50,000

(being salary outstanding)

Or if you are asking for treatment in Balance sheet, then:

It is a liability, so put it at left side in balance sheet, means liability side.

Or if you are asking for treatment in P&L A/c, then:

It will be added to Salaries as an expense in P&L A/c at debit side, as following:

Salary A/c 1,20,000

(+) Outstanding Salary 50,000

Thats all, still any doubts, ask me.

Hope it helps you.

:)