Question

what is journal entry of salaries due to clerks

Answer 1

If salary is paid in cash -
Salary a/c. Dr
To Cash a/c.

If salary is not yet paid -
Outstanding salary a/c. Dr.
To Salary a/c.

Answer 2

Journal entry of salaries due to clerks:

Salary A/C…….. Dr.

To outstanding salary A/C  

According to the rule which is related to the nominal account that says that debit all expenses and credit all income. We can say that if you experience any loss or expenses in your business than the entire loss amount will be debited and if you earned any income in your business than your account will be credited. For Eg- salary which is paid to employee is expense so the amount will be debited.