ACCTG 23 Payroll Accounting
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Payroll Accounting as per the course ACCTG 23 Payroll Accounting is the function of calculating and distributing wages, salaries, and allowances to employees. It is generally conducted through several documents such as timesheets, paychecks, and a payroll ledger. A payroll account is a mixture of expenses and liabilities. Following are a few examples of payroll accounts:
- Gross wage expense.
- Employee FICA tax payable.
- Federal income tax payable.
Payroll journal entries under course ACCTG 23 Payroll Accounting are done to record the employees' compensation.
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