Firm employed graphics/meme creators

a firm employed a graphic/meme creator for Marketing of the firm so the salary of this person is debited to salary a/c or marketing exp a/c ??
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Quick Summary
This discussion clarifies the accounting treatment for a graphic/meme creator employed by a firm. If the individual is a direct employee, their salary should be debited to the salary account. However, if they are engaged on a contract for services, with a fee paid for their work, then it would be appropriate to debit marketing expenses.

Salary A/c as he is 'employed'. It is an contract 'OF' services.

If the person was hired/ given a fee for his service, then you could have debited it to marketing expenses...as it would have been an contract 'FOR' services.
Ok thanks sir

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