**Journal Entry for Paid Salary**

When recording the payment of a salary, it is important to account for any advance payments made. In this case, the salary amount is 45,000 rupees, out of which 15,000 rupees has already been paid in advance. To accurately reflect this transaction in the journal entry, follow the steps below:

1. **Identify and Understand the Accounts Involved:**
- Salary Expense: This account represents the cost of wages or salaries paid to employees.
- Advance Salary: This account tracks any advance payments made to employees.
- Cash/Bank: This account records the payment made to the employee.

2. **Debit and Credit Accounts:**
- Debit the Salary Expense account by the total salary amount (45,000 rupees).
- Debit the Advance Salary account by the amount of advance payment (15,000 rupees).
- Credit the Cash/Bank account by the total payment made (45,000 rupees).

3. **Record the Journal Entry:**

Date | Account Title | Debit (INR) | Credit (INR)
--- | --- | --- | ---
[Date] | Salary Expense | 45,000 | -
[Date] | Advance Salary | 15,000 | -
[Date] | Cash/Bank | - | 45,000

4. **Explanation of the Journal Entry:**
- The debit entry to the Salary Expense account reflects the total salary amount paid (45,000 rupees) and increases the expense.
- The debit entry to the Advance Salary account reduces the advance payment amount (15,000 rupees) and decreases the liability.
- The credit entry to the Cash/Bank account shows the total payment made (45,000 rupees) and decreases the asset.

5. **Impact on Financial Statements:**
- Income Statement: The salary expense will be included in the income statement, reducing the net income.
- Balance Sheet: The advance salary amount will be shown as a liability, while the cash/bank balance will decrease.

By following these steps and recording the journal entry accurately, you will ensure that the payment of salary and advance salary is properly accounted for in the books of accounts.

Salary in advance a c Dr. 15000salary a c Dr. 30000To cash a c 45000