General

Employee Severance / Termination Pay

Recording a one-time lump sum payment for a redundant position (separate from EOSB).

Account NameTypeDebit ($)Credit ($)
Severance & Termination ExpenseExpense (+)10,000.00-
Cash / BankAsset (-)-10,000.00

💡 Accountant's Note

Unlike monthly EOSB provisions, severance for redundancy is often an unexpected, one-time operating expense.

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