Answer Posted / naresh
Salary Account is Nominal Account., because according to
Nomical Account Formula : Income & Gains = Credit
Expenses & Loss = Debit
So,salary account is goes under group of Incoem & Expenses.
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outstanding expenses are the expenses that "unpaid"at the end of the accounting period e.g.salaries rent so they all come to under nominal accounts which is debt all expenses and losses and credit all gains since they are unpaid hence they must be credited
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