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Payroll Ledger PDF Form

Payroll Ledger PDF Form

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How to make a payroll ledger

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Instructions and help about Payroll Ledger Pdf

[Music] our next learning objective is recording payroll and payroll taxes so there's three journal entries for recording payroll now so far what we've done is we've taught you how to calculate gross pay how to calculate the deductions and how to calculate the net pay for the employees but notice we have not entered them into the journal yet now is where we're going to be entering them in the journal and instead of entering them in the journal for each employee we enter them in the journal for each pay period so the first of the three payroll entries we're going to use the payroll register to record salaries expense and employee withholdings in the second journal entry we will record the employer tax expense and employer tax payables and then the third entry is the easiest we will record the payments to the employees which means we will decrease salaries payable and decrease cash so let's look at each of these in detail so the first journal entry remember is recording salaries expense

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