Credit; liability accounts are always credit
Debit Salaries Expense, Credit Salaries Payable.
Debit in your Income statement credit in your balance sheet.
credit because it is a liability.
Accrued expenses are also expenses which are accrued but not paid yet so these are also shown in debit side of trial balance.
All kind of expenses have debit balances so wages and salaries expenses have also debit balance instead of credit balance.
Debit Salaries Expense, Credit Salaries Payable.
Debit in your Income statement credit in your balance sheet.
credit because it is a liability.
Accrued expenses are also expenses which are accrued but not paid yet so these are also shown in debit side of trial balance.
All kind of expenses have debit balances so wages and salaries expenses have also debit balance instead of credit balance.
Expenses have a normal debit balance.
cost of goods sold has a natural debit or credit balance
Wages and salaries both are expenses to the company and like all expenses normal debit balance these accounts also have debit balance as their normal balance.
As you accrue expenses, they show up as a CREDIT on the balance sheet, and a DEBIT on the income statement. Then as you actually incur the expense and pay out, you would CREDIT your cash account, and DEBIT the accrued liability account on the balance sheet. For example, if you expect to spend $12,000/year on business travelling expenses, you would accrue $1000 monthly as a CREDIT to your accrued liability account (on the balance sheet), then a DEBIT to the expense account (on the income statement). When you actually do incur the expense and pay out, you CREDIT your cash account, and DEBIT the accrued liability account. Thus, the accrued liability account is cleared out and eventually washed out to zero.
accrued expense has debit balance like all other expenses.
Debit
[Debit] Accrued income receivable [Credit] Accrued income