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Journal entries

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If there is a salary which is payable to employee then journal entry will be....
salary a/c Dr
To salary payable a/c

now what is the second entry related to salary payable????
Replies (4)
When salary will be paid

salary payable dr
to cash
As you Debit the exp and create a liability on you
now at the time of payment
salary payble Dr
To bank
The conventional entry is
salary dr.
to salary payablecr.
statutory liabilities cr.



statutory liabilities dr.
to bank


salary payable dr.
to bank.
Ok thank you so much to all


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