Salary Expense account title is used to journalize the total earnings column of the payroll register .
A totals section can be found at the bottom of the registration. All of the information about the staff is included in this area. You can, for instance, view the total number of overtime hours that staff members put in over the chosen time frame. You may also view the overall net salary for every employee.
The net pay obligation to employees is recorded in a liability account called salaries payable, wages payable, or accrued wages payable, whereas an employee's gross compensation is recorded in an expenditure account called salaries or wages expense.
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