India Accounting equation doubt

[anespa]

Dear Friends,
I am new to Accounting and Bookkeeping. I have a doubt regarding one accounting equation . I attach my doubt below as image file . I marked my doubt part in that. Please check and tell that is that correct or not...


PS : see attached image file

Thanks
Anes

 

[anespa]

Got the solution... The given criteria is fine in case of "Outstanding Salary" ... It's a Liability as well as a capital lowering factor...