Pls experts help me.

akash (no) (160 Points)

25 June 2012  

when we make a provision for salary due we pass journal entry like this.... SALARY A/C DR 

                                                                                                                                           TO SALARY PAYABLE A/C  CR as on 31 march

now my question is that how to write off salary if i dont want to pay to my employee due to any dispute.??????how will i pass the journal entry for write of salary?