Question

Salary paid ti hari by cheque

Answer 1

Salary a/c Dr
To bank a/c

Answer 2

The Current transaction affects two accounts Salary account(it is a nominal account;all losses Gains income expenses come under nominal account; Salary is an expense),, Bank account.. because Salary is paid in Cheque..(it is a Real account; all assets and Liabilities come under Real account; bank balance is an asset) ..

The Three golden rules of accounting are....

Personal Account: Debit the receiver, credit the giver

Nominal account: Debit All expenses and losses, credit All incomes and gains

Real Account: Debit what comes in ,credit what goes out

In contention with the above rules...

Salary should be debited (it is a nominal account/its an expense)

Bank account should be credited (it is a Real account/cash from bank is Going out)

The Journal Entry will be....

Salary a/c Dr xxxxx

To Bank a/c. xxxx

(Being Salary paid).