Accounting entry

For salary to employee(s):-

Salary Dr.

To Bank

For Salary to proprietor:-

No Entry

Proprieror is not liable to salary from his/her own proprietorship concern. He/She can only claim profit or loss arise from the business, but not salary.

In case of proprietorship.. Separate entity concept is not applicable.! So all the profits belong to the proprietor! He is the owner of his own business! Owner wud give himself salary? No! So..no entry In second case!

It wont be a contra entry. You just have to debit the expense i.e. salary and credit the mode of payment i.e. bank.

Dear Sir,

I asking this entry will be pass as a cnotra entry or not?

Y to pass Contra dear?? U kno the nature of Contra Entry?? when u withdraw/deposit or transfer amount then we pass contra entry, but its just a payment entry.  

dear Sir,

So how can he withdraw money from businees. Obviously He need money every month for his own use. So how he can withdraw money from profit and transaction would be pass in the books of account

Dear,

Obviously he required money for his personal use. If he withdraw money for own expense how can i show this transaction in the books of account?

He must withdraw money, coz he is the owner of the business and earning money for that. But u can't show it as salary. U must deduct it from capital, by posting it to drawings.