How to enter salary expense to employees where it's not paid yet, just accrued. As a workaround, journal entries are an honest thanks to record the accounting information for your payroll expenses. Here's the way to create a journal . Payroll journal entries are wont to record the compensation paid to ,be an accrued wages entry that's recorded at the top of every accounting. If you are getting a problem then contact now - 1844 827 3817.