Payroll Accounting Topics

Podcasts

• Biometric time clocks

• Payroll controls

• Payroll cycles

• Payroll metrics

• Payroll streamlining, part 1

• Payroll streamlining, part 2

• Payroll streamlining, part 3

• Payroll streamlining, part 4

• Timekeeping by telephone

Payroll Accounting

• Accrued payroll

• Benefits accrual accounting

• Bonus accrual

• Commission expense accounting

• How to account for unpaid wages

• How to record an advance to an employee

• Payroll accounting

• Payroll entries

• Payroll procedure

• Wage accrual

Payroll Calculation

• Graduated wage

• Gross earnings

• Gross pay

• How to calculate a commission

• How to calculate accrued vacation pay

• How to calculate payroll

• Net pay

• Overtime pay calculation

• Overtime premium

• Piece rate pay calculation

Payroll Taxes and Deductions

• The common paymaster rule

• The employer FICA match

Payments to Employees

• Can payroll cards replace direct deposit?

Employee Designations

• Definition of an employee

• W-2 contractor

Timekeeping

• Advanced timekeeping systems

• Exception time reporting

• Time card

• Time sheet

• Time ticket

Pay Periods

• Bimonthly payroll

• Converting employees to a new pay period

• Pay period

• The difference between semimonthly and biweekly payroll

Payroll Reports

• Payroll register

• Where do payroll taxes appear in the financial statements?

Payroll Systems

• Payroll cycle

• Payroll internal controls

Miscellaneous Payroll Topics

• Are payroll withholding taxes an expense or a liability?

• The difference between salary and wages

• Types of payroll fraud

• What is payroll?

• Working off the books

Related Definitions

• Payroll

• Payroll costs

• Payroll taxes

• Piecework

• Salaries expense