{"id":48290,"date":"2020-08-20T01:25:17","date_gmt":"2020-08-20T01:25:17","guid":{"rendered":"https:\/\/khumbuphotography.com\/?p=48290"},"modified":"2023-06-22T14:13:33","modified_gmt":"2023-06-22T14:13:33","slug":"cash-to-accrual-for-accrued-payroll-and","status":"publish","type":"post","link":"https:\/\/khumbuphotography.com\/?p=48290","title":{"rendered":"Cash to accrual for accrued payroll and compensation expense"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">What Is Holiday Accrual?<\/a><\/li>\n<li><a href=\"#toc-1\">How to Adjust Journal Entry for Unpaid Salaries<\/a><\/li>\n<li><a href=\"#toc-2\">Example of a Payroll Journal Entry<\/a><\/li>\n<li><a href=\"#toc-4\">Do You Accrue for Payroll Deductions in Accounting?<\/a><\/li>\n<li><a href=\"#toc-5\">What is accrued payroll?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"250px\" alt=\"accrue payroll\"\/><\/p>\n<p>It is critical that you understand what increases or decreases the accrued payroll on the balance sheet. Accrued payroll would increase for compensation that has been earned but is unpaid. Accrued payroll <a href=\"https:\/\/www.vizaca.com\/bookkeeping-for-startups-financial-planning-to-push-your-business\/\">bookkeeping for startups<\/a> would then decrease when the compensation is paid in cash\/check to the employee. An accrued payroll journal entry represents each written account of a transaction related to payroll accrual.<\/p>\n<div style='text-align:center'><iframe width='565' height='311' src='https:\/\/www.youtube.com\/embed\/F80PPuiyU_o' frameborder='0' alt='accrue payroll' allowfullscreen><\/iframe><\/div>\n<p>To keep tabs on accrued payroll and gain insight into your business\u2019s finances, keep in mind these sources of payroll accrual. There are also other types of large accruals made during this process. Controller&#8217;s Office accruals are recorded by the Controller\u2019s office during the year-end financial statement process. These accruals are generally calculated by reviewing significant payments made after year end and determining if the related expenses occurred in the current fiscal year or the next fiscal year. For these accruals, departments and projects are not charged; rather these are charged to a special Controller\u2019s office department. These accruals are generally determined after the general ledger is deemed final for Information Warehouse reporting.<\/p>\n<h2 id=\"toc-0\">What Is Holiday Accrual?<\/h2>\n<p>The intuition is that an increase in accrued wage leads to more&nbsp;short-term liquidity because the owed cash payment to employees is retained by the company. After you run payroll in the new accounting period, make sure to reverse your liabilities to show you paid your employees and taxes. Record employer-paid payroll taxes, such as the employer\u2019s portion of  FICA, FUTA, and SUTA. As I mentioned, I don\u2019t owe FUTA and SUTA on Susie\u2019s wages since I\u2019m accruing payroll at the end of the year, after she\u2019s earned more than $7,000 for the year. At RL Good Candy, I\u2019d accrue 10% of an employee\u2019s wages for PTO (8 hours PTO earned \/ 80 hours worked in two weeks). For an employee paid $2,000 every two weeks, the PTO accrual is $200 ($2,000 bi-weekly paycheck \u2715 10%).<\/p>\n<p>Faculty and administrative employee payrolls do not need an accrual since they are processed at the end of each month for that month&#8217;s payments. The accrual process will not affect the timing or actual amount of salaries and wages paid for any employee groups. Payroll accruals are sums that your business owes to workers for hours they have worked.<\/p>\n<h2 id=\"toc-1\">How to Adjust Journal Entry for Unpaid Salaries<\/h2>\n<p>Including these pending expenses gives you a more accurate understanding of the money flow in each pay period. To accrue payroll means to identify salaries and wages that your employees earned but have not yet been paid for. After you pay the accrued expense, you make adjusting entries in your payroll journal to offset the expense account. Whether you need to accrue payroll depends on how your employees are paid. You may wonder why it\u2019s important to account  for paid time off in accrued payroll. One of the reasons why payroll accrual should also take into account expenses like PTO is that you\u2019ll have to pay out earned (but unused) annual leave days to employees who decide to leave the company.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"251px\" alt=\"accrue payroll\"\/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content What Is Holiday Accrual? How to Adjust Journal Entry for Unpaid Salaries Example of a Payroll Journal Entry Do You Accrue for Payroll Deductions&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8115],"tags":[],"class_list":["post-48290","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/posts\/48290"}],"collection":[{"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=48290"}],"version-history":[{"count":1,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/posts\/48290\/revisions"}],"predecessor-version":[{"id":48291,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=\/wp\/v2\/posts\/48290\/revisions\/48291"}],"wp:attachment":[{"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=48290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khumbuphotography.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}