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universalcpareview.com
What is the journal entry to record accrued payroll? - Universal CPA Review
An entry to accrued payroll is necessary when an employee has earned part of their salary but it will not be paid until the following month. This is common when there is a difference between the calendar month end and the routine payroll schedule. When this occurs, the entry will be a debit to payroll expense (since the employee worked) and a ...
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