Free Payroll Video Tips

Analyzing and Journalizing Payroll


  • Record payrolls in payroll registers and post to employees' earnings records.
  • Understand the various deductions—both voluntary and involuntary (taxes and garnishments)—that are taken out of employees' gross pay.
  • Journalize the entries to record the payroll and payroll taxes.
  • Post to the various general ledger accounts that are used to accumulate information from the payroll entries.
  • Explain the recording of the payroll tax deposits.
  • Understand the need for end-of-period adjustments.

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