tailieunhanh - Simply Accounting phần 8

Vì vậy, người sử dụng lao động giữ hồ sơ để báo cáo tài chính của công ty một cách chính xác tài khoản cho số tiền thanh toán, và được trả cho người lao động. Bởi vì người sử dụng lao động khấu trừ tiền từ các paycheques nhân viên, họ phải giữ hồ sơ đầy đủ chi tiết của mỗi số tiền được trích từ paycheque mỗi nhân viên. | Updating the Employee s Payroll Record at the end of a calendar year complete Record of Employment forms on an employee s termination and answer any of the employee s questions about their compensation. Aside from keeping track of year-to-date totals for every category of gross earnings and deductions the employee s record keeps track of Contributory Earnings Insurable Earnings Vacation Owed Advances Paid The contributory earnings and insurable earnings amounts are figures that must be put on each employee s T4 slip at the end of each calendar year. The vacation owed amount is the total of all vacation pay which an employee has earned and the employer has retained during the year but has not yet been paid out. For instance if an employee had cash earnings of 10 000 during a year and received vacation pay at the rate of 4 which the employer retained the vacation pay retained during the year but not yet paid out would total 400. If the employee was actually paid out 100 of vacation pay during the year the vacation owed balance would be 300 and the 100 actually paid would be recorded as vacation pay in the section of the employee s record that keeps track of the various categories of gross earnings. If the employee was actually paid 600 vacation pay during the year the vacation-owed balance would be a negative balance of 200 and the 600 would be recorded as vacation paid. The advance paid amount is the total of all advances that have been made to the employee but have not yet been recovered. For instance if an employee received an advance of 300 and the employer subsequently recovered 200 of the advance the advance paid would be 100. 18-18 Simply Accounting Creating the Journal Entries Creating the Journal Entries Each time you complete a payroll transaction you must make a payroll analysis so that all the necessary journal entries to account for each paycheque produced can be made. The journal entry to account for the paycheque prepared for the example employee is as