Payroll Journal Entries Examples - Search
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    • Initial recording entry: This entry is the initial record of all the expenses owed and paid, including payroll tax, salary, and labor.
    • Accrued wages entry: These are all the expenses recognized in your account on the books that haven’t been paid yet.
    • Manual payment entry: A manual payment entry wouldn’t involve a bookkeeping element like other payroll entries.
    • Gross wages entry: This entry records the employee’s gross wages.
    • Employee FICA tax payable entry: This entry records the employee’s FICA tax (Social security and Medicare taxes) payable.
    • Federal income tax payable entry: This entry records the employee’s federal income tax payable.
    • Net wages entry: This entry records the employee’s net wages (payroll payable).
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