10 August 2015
Let us suppose total salary is Rs. 10,000. An advance of Rs. 2,000 was given and the balance was paid by cheque. Entries will be as follows:
Advance Salary (Mr. X) 2,000 To Cash 2,000
Salary A/c Dr 10,000 To Advance Salary (Mr. X) 2,000 To Salary Payable 8,000