General query on accounts

Since you say that the salary actually payable is 8000 (assuming that the employee has earned this) and advance of 2600 is paid, you may adjust the advance salary against the liability and show the balance liability under salary payable account.

Thanks for your answer. But my question is that Company has terminated the servies of  Driver  for violating the company rules and he is not eligible to any benefit including his Balance payment of Salary. Please clarify then .How we can show balance amount of salary of Rs. 5400 i.e. ( Rs. 8000 - Rs. 2600)  as payable in the Liability side of Balance Sheet when he is no longer employee of the company. It means the advance which is appearing in the assest side of balance sheet must be written off.Please advise how to write off.

Thanks for clarifiation.