Balance sheets function like a snapshot of the financial state of the company at a given point in time. Salaries do not appear directly on a balance sheet, because the balance sheet only covers the current assets, liabilities and owners equity of the company. Any salaries owed by not yet paid would appear as a current liability, but any future or projected salaries would not show up at all.
The income statement is a different financial statement that shows the cash flow of the company over a given period of time, such as a quarter or a full year. Salaries fall under "operating expenses" for the period. For example, if you have a quarterly income statement for a company and look under operating expenses, there should be a line item for salaries that shows how much the company spent on wages during that quarter.
Mark Kennan is a writer based in the Kansas City area, specializing in personal finance and business topics. He has been writing since 2009 and has been published by "Quicken," "TurboTax," and "The Motley Fool."