When is the salaries payable account credited?

The salaries payable account is credited when salaries are accrued, which reflects the obligation to pay employees for work they have already performed but for which no payment has yet been made. This accounting treatment aligns with the accrual basis of accounting, which recognizes expenses when they are incurred, rather than when they are actually paid. As wages build up between pay periods or at month-end, the company must recognize this liability by crediting the salaries payable account, indicating the amount owed to employees.

The other choices do not capture this practice accurately. For instance, if salaries are paid, the salaries payable account would be debited to reflect the decrease in the liability, rather than credited. Similarly, when salaries are calculated or invoiced, those actions do not directly affect the payable account until the related liability is actually recognized through accrual. Only accruing salaries creates a direct increase in the liabilities recorded on the balance sheet.