Question

The amount of salary paid to Suresh should be debited to _____________.

• A. The account of Suresh
• B. Salaries a/c
• C. Cash a/c
• D. Bank a/c

Answer 1

The correct option is B Salaries a/c

All expense and income accounts are classified as nominal account. Rule for nominal account describe that all expense and losses should be debited and all incomes and gains should be credited.

payment of salary to Suresh is an expense which need to be debited to salary account.

Accounting entry will be as under:

Salary Expense A/c Dr.

To Cash A/c