Does golden rules of accounting applies to transfer entries

Dr what comes in Cr what goes Out (Salary-Cash goes out)

1. Debit the receiver and credit the giver - personal
2. Debit what comes in and credit what goes out- real
3. Debit expenses and losses, credit income and gains- nominal

the easiest way toidentify is,

salay- nominal account, here it is expense, so debited

payables- real account, it is creditor, so what goes out. 

Like this, every line item can be identified.

Debit P & L and Credit salary entry is not actually required. If still passed, then, it is transfer from one expense to a summary of income and expenses a/c. Both are nominal accounts. Here, the purpose of this transfer entry is to 'close' the salary expense. and book the same to summary of expenses a/c. The former is akin to income (making expense a/c zero) and the latter is akin to incurring of expense. Hence, Dr. P & L and Cr Salary, both being nominal accounts.

It could be true because ppl who irk in this line of business have more exposure towards treatments.