Education

Federal Work-Study (FWS) Payroll

Recording student wages where 75% is funded by the government and 25% by the school.

Account NameTypeDebit ($)Credit ($)
Student Wages Expense (School Share)Expense (+)250.00-
Grant Receivable (Federal Share)Asset (+)750.00-
Cash / Wages PayableAsset/Liability (-)-1,000.00

💡 Accountant's Note

This reflects the matching requirement for federal work-study programs. The school only 'expenses' its own required contribution.

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