Question

Salary paid to office staff by cheque - journal entry

Answer 1

Journal entry
Salary A/c Dr
To Bank A/c
(being salary paid to employees by cheque)

Answer 2

In this case the salary account will be debited since the money is moving from the account, the bank accounts of the staff should be debited since they are receiving cash from the company, the act of recording entries on the the gaining and the loosing account in any business transaction is called the double entry system.