Final answer:
The adjusting entry at the end of an accounting period to record the unpaid salaries of employees for work provided is an example of an accrual adjusting entry. This entry recognizes the expense of the unpaid salaries in the current accounting period, even though the actual payment will be made in a future period.
Step-by-step explanation:
The adjusting entry at the end of an accounting period to record the unpaid salaries of employees for work provided is an example of an accrual adjusting entry. This entry recognizes the expense of the unpaid salaries in the current accounting period, even though the actual payment will be made in a future period.
To record the unpaid salaries, you would debit the Salaries Expense account and credit the Salaries Payable account. This increases the Salaries Expense account, reflecting the company's obligation to pay the employees, and creates a liability on the balance sheet for the unpaid salaries.