If the director  is owner of the company then..director's 
current a/c will be shown in Current assets in Asset side 
of balance sheet.If director is shown as employee of the 
company.. drawinf salary.. then his current account wud not 
become the part of Company's balance sheet.
The wages a/c will not become part od BS unless it is 
prepaid or outstanding(if prepaid,it comes under current 
Assets,if outstanding,it comes under liabilities of BS).
The Accruals,if liabilitiesi.e.wages,comes in liabilities 
side of BS,and accruals if of asset nature i.e.interesta 
accrued,comes in asset side of BS.
SAles tax payable comes in liabilities side of BS.