What type of account is salary account?

Salary is a Nominal Account & appers in the P&L A/c

while salary payable is a personal account & appears under current Liabilities

salary advance also is a personal account & appears under Current asssets : Loans & Advances

Mr.Santhosh is right. Salary is nominal account which is charged as expenditure.

 its an equallient to Savings account.......;-)

- By definition it is a ype of Saving account which is opened by the employer but 

- It can also be a nominal account if it given by the employee to the employer for depositing the salary.