Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 31 - No. 47)

What is the journal entry for a business paying its employees' salaries?

Debit Cash, Credit Salaries Expense

Debit Salaries Expense, Credit Cash

Debit Accounts Payable, Credit Salaries Expense

Debit Salaries Expense, Credit Accounts Payable

Paying salaries means increasing the expense (debit) and decreasing cash (credit).