Leave encashment payable entries

On 31 at March 2020 you have to pass entry as follows .

Leave encash Expense A/c Dr
To Leave encash Expense payable 2019-20 Cr
( Being leave encash Expense from Jan 10 to Dec19 payable )

On 1/4/2020 you have to carried forward as oping balance Leave encash Expense payable 19-20 A/c

on 7/8/ 2020 you pass entry
Leave encash Expense 19-20 A/c Dr
To Bank A/c A/c. Cr
( Expense of 19-20 paid) .

Leave encash Expense payable 19-20 A/c will under provisions , liability Side .