Account Information

Account Type Statement of Financial Position
Normal Balance Credit

Definition

Salaries owed to employees not yet paid at the end of the period

Common Journal Entries

Accrue salaries at month end

Dr. Salaries Expense
Cr. Accrued Salaries

Pay accrued salaries

Dr. Accrued Salaries
Cr. Bank Account

Adjust accrued salaries after review

Dr. Salaries Expense
Cr. Accrued Salaries

Accrue bonuses with salaries

Dr. Bonuses Expense
Cr. Accrued Salaries

Accrue salaries at month end

Dr. Salaries Expense
Cr. Accrued Salaries

Pay accrued salaries

Dr. Accrued Salaries
Cr. Bank Account

Adjust accrued salaries after review

Dr. Salaries Expense
Cr. Accrued Salaries

Accrue bonuses with salaries

Dr. Bonuses Expense
Cr. Accrued Salaries