How to make cash payment entries affecting other than receivables or suppliers eg how to make cash payment or cash receipt entry for salary advences

Hi cvsuren, please create an account under 'Current Assets' as the advance salary is Prepaid Expense. Then pass the expense voucher and select the account 'Advance Salary'.

If you are making Salary Advance, the journal entry will be as follows

Salary Advance Dr.

Cash or Bank Cr. 

In case you are making advance payments to vendors, the journal entry will be as follows

Vendor Dr.

Cash or Bank Cr.