Which of the salary accrual and salary payment should be attached with the salary table

The salary table needs to be attached to the back of the salary accrual entry and needs to be pasted. In some companies, wages are confidential. The salary table is kept separately by the Personnel Department, and only the summary table of salary payments is kept in the Finance Department. When wages are calculated and wages are paid, the wage table is attached after the entry. If there is an underaccount, make up for it. If there is an overaccount, Just write it off.

Generally, wages are accrued in the current month and paid in the next month. Then the salary statement you accrue will not be taken out. You will make a salary statement for the cashier, pay and sign. It has nothing to do with the salary schedule provided by your accountant. You only need to accrue it based on the total amount, and the cashier will pay it out based on the person.

So there are two salary schedules. One is for the accountant to calculate wages, and the other is given to the cashier for salary payment and signature next month. The two salary sheets are placed behind the two-month vouchers respectively.

Wage calculation and salary payment The difference

Accrual, that is, calculation and withdrawal, the main functions are:

1. Pre-account certain expenses that have been incurred but not actually paid. Note that this must be done within the rights and responsibilities. It is done under the premise of occurrence basis, and accounts cannot be advanced casually.

2. Calculate and withdraw relevant provisions (such as certain goods to be retained or depreciated) according to the relevant provisions of the accounting system.

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3. Estimate the amount of certain accounts payable and record it in the account.

4. Other estimated items that comply with the accounting system.

In a nutshell , that is, the funds or wages for the next month are released in advance.

The payment is easier to understand. It mainly refers to the payment of wages for the previous month.

In fact, the advance accrual of wages is relative to the payment of wages. It is not absolutely accrued in advance.

According to the accrual basis principle, the salary of which month should be included in the expenses of that month; but in actual work, the payment of wages must wait until that month. The salary of each employee cannot be calculated and paid until the end of the month (PS: This is the reason for the lag in salary calculation and payment)

So, at the end of the month (with other accruals and carryover points) (usually the last day of the month), it is necessary to temporarily estimate the salary expenses incurred in the month based on historical conditions or other means, and make accrual entries to enter the account.

The above describes the accrual and accrual of wages. Which part of the payment of wages is attached with a salary table? The salary table needs to be attached to the entry for accruing wages. When we do the accounting, we must pay attention to it and operate in accordance with the regulations and requirements. These tax laws have regulations, so as financial personnel we must Please pay attention to and understand the policy updates. If you have other questions, please feel free to consult the online Q&A teacher on this website!