General

Journal Entry for Accrued Payroll

Recording wages earned by employees but not yet paid at the end of the accounting period.

Account NameTypeDebit ($)Credit ($)
Wages ExpenseExpense (+)5,000.00-
Wages PayableLiability (+)-5,000.00

💡 Accountant's Note

This is a year-end/month-end adjustment to ensure expenses match the period in which the work was performed.

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