Restaurant
Monthly Payroll (Gross Salaries)
Recording the total payroll expense for all restaurant staff at month-end.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Salaries & Wages Expense | Expense (+) | 8,000.00 | - |
| Salaries Payable | Liability (+) | - | 8,000.00 |
💡 Accountant's Note
The gross payroll is expensed in the month it is earned. The net amount paid to staff, after deductions for SSC and income tax, is a separate entry when cash leaves the bank.
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