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  The entry to adjust the accounts for Expenses Accrued such as Salaries Accrued , Wages Accrued , Rent Accrued or any other expenses accrued at the end of the accounting period is recorded by a debit to relevant expense accounts i.e., Salaries Expense Account, etc., and a credit to relevant expenses accrued account such as salaries accrued account, etc. In Journal Entry form, we can show as below:                                                            (For Salaries Expense)                                                               Salaries Expense a/c  XXX                                                                                                     Accrued Salaries a/c XXX                                                                         (Salaries Accrued For the Period)   For wages expense account & accrued ant rent expense & accrued account, just replace the word, “salaries” in the above adjusting entry. The effect of this adjusting e