Outstanding expenses are _____ in the current accounting period but are left unpaid.

Outstanding expense are

Rent prepaid as at the commencement of the year was Rs.8,000. Having agreed to pay rent at Rs. 4,000 per month, the business was able to pay during the year only Rs. 28,000. What is the position at the year-end?

Staff salary remaining unpaid as at the year-end should be accounted for as