Receipts and payments account

Better pass the Payment entry as below:

By/Dr         X Salary            -             Rs.10,000/-       Actual Salary

To/Cr          X Salary Advance  -    (-) Rs. 5,000/-       Minus

                                                    -----------------------

To/Cr          Bank or Cash       -          Rs.5,000/-          Balance payable

                                                     ------------------------

for example salary to Mr X. is Rs. 50,000/-

as on 15/11/2017 X received salary in advance of Rs. 5,000/- 

15/11/2017    entry is

                     salary advance A/c Dr.      5,000

                               To Bank/ cash a/c                     5,000              (i.e. credited with Receipts and payments a/c)

on 30/11/2017 final payment of salary i.e. after adjustment of advance salary.  (50,000 - 5,000)

                      salary A/c               Dr.     50,000

                                To salary advance A/c             5,000

                                To Cash / Bank a/c                45,000

So 45,000 credited to Receipts and payments A/c and 50,000 debited to Incoem and Expenditure a.c