Question

Salary due to clerk journal entry ....why salary ac is decit nd outstanding salary is credit nd why outstanding salary is written here

Answer 1

entry for salary due to clerk
salary a/c......Dr
To outstanding salary a/c

according to the rule of nominal a/c debit all expenses and losses . Salary is our expense that's why it is debited. outstanding salary is our liability and increase in liability always credited.

i hope u can understand

Answer 2

Answer:

Salary A/c     Dr

    To Outstanding Salary A/c

Explanation:

Now try to understand this,since salary account is a nominal account which works on the rule that Dr all expenses and losses and credit all income and gains. Salary is to be paid which is obviously an expense to the business,thus salary A/c is debited.

Since salary is not paid,it is due outstanding salary is written here,if it would have been paid then we will Cr Cash A/c or Bank A/c.Thus salary outstanding is credited.It is a representative personal account which works on the rule

Dr the receiver,Cr the giver and thus salary outstanding being the accrued expense is credited.