Journal entry for income paid in advance?

Though I honestly never heard of a company paying a Salary in advance, the journal entry would be:

Prepaid Salary (debit) $$$$

Cash (credit) $$$$

It would be like paying any other expense in advance, such as rent expense, insurance expense etc. You would debit a prepaid account for the amount while crediting your cash. Once the Salary is earned you would adjust the entry by Debiting Salary Expense and Crediting Prepaid Salary.