Which account entry is made to record salary expenses in payroll?

The entry to record salary expenses in payroll is appropriately classified as a salary expense. This account reflects the total amount of salaries owed to employees for work performed within a reporting period.

When salaries are incurred, the company recognizes a salary expense, which directly impacts the income statement by reducing net income for that period. This record is crucial for accurately portraying the business's financial health and ensuring compliance with accounting standards.

Additionally, the salary expense account allows the business to monitor payroll costs systematically over time, providing valuable insights into labor costs as they relate to overall operational expenses. By accurately recording salary expenses, a business can also ensure that it has sufficient cash flow to meet payroll obligations and can make informed budgeting decisions moving forward.

The other choices might refer to related concepts in payroll accounting but do not directly represent the appropriate entry for recording salary expenses. For instance, cash expense refers to outflows resulting from payments, while payroll accrual typically accommodates future payment obligations that have been incurred but not yet paid. Labor cost is a broader term that might encompass various payroll-related expenses but does not specifically denote the accounting entry needed for recording salary expenses.