Say you had 'Salaries payable' from the previous year, say 2009, amounting to $500. What if for this year salaries amounted to $6,000 and the $6,000 is inclusive of the $500 accrued. Would you:

Debit Salaries expense 5,500
Credit Salaries payable 5,500
And use the accrued 500 as balance brought forward for salaries payable?
Please help me. Thanks in advance.

Debit Salaries Expense for 5,500 because 500 was expensed in the previous year.

Since the 500 were already expended from last year, then you would Dv Salaries Exp. For 5.5k

The debit entry will be Salaries Expense for 5,500
The credit entry will be to Cash for the amount paid and Salaries Payable for the amount not yet paid