Outstanding/ Accured/ Unpaid Expenses

the expenses are done, but not paid in the accounting year. The accounting treatment for this

Related expenses a/c Dr

To outstanding expense a/c

( Being outstanding expense...

Example: 

Salary a/c dr

To Outstanding salary a/c

(being salary unpaid)

 

 

This type of account will be posted in the debit side of trading or p/L account, and added in the current liabilities of balance sheet.