An accrual should be raised for any outstanding salary amounts due for work completed to 31st August.
FMS - Normal Journal
Dr 20010-01
Cr BL001 Listed Creditor -reversing journal in old year
PSF - General Journal
Dr 2000 Teachers - Salaries/Allowances
CR 9600 Accruals - reversing journal in old year
This will include backdated pay increases, applications to go through UPS scale, redundancy and early retirements.