Which method decreases the cash account when recording salaries paid?

The method that decreases the cash account when recording salaries paid is by crediting cash. In accounting, cash is recorded in a ledger and has a normal balance of a debit. When cash is paid out, the cash account must be decreased, which is achieved by recording a credit entry.

When salaries are paid, the transaction involves a credit to the cash account, which reduces the overall cash balance. At the same time, a corresponding debit is typically made to the salaries expense account to reflect the expense incurred from the salaries paid. This double-entry bookkeeping ensures that the accounting equation remains balanced, where assets (like cash) decrease while expenses increase.

In summary, to accurately reflect the payment of salaries, cash must be credited to decrease the cash account, signifying that cash has been disbursed from the business.