Journal entry for payment of wages in non-integrated accounts is
1
Wages Control Account Dr.
To Cash Account
2
Wages Control Account Dr.
To Cost Ledger Control Account
3
Wages Account Dr.
To Cash Account
4
Cash Account Dr.
To Wages Account
Wages Control Account Dr.
To Cash Account
Wages Control Account Dr.
To Cost Ledger Control Account
Wages Account Dr.
To Cash Account
Cash Account Dr.
To Wages Account