Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 23 - No. 4)

What is the correct journal entry for paying wages to employees?

Debit Salaries Expense, Credit Cash

Debit Cash, Credit Salaries Expense

Debit Salaries Payable, Credit Cash

Debit Cash, Credit Salaries Payable

Paying wages increases salaries expense (debit) and decreases cash (credit).