CHAPTER 18
Recording payroll
Contents
The nature of payroll
Gross pay and basic pay
Overtime, bonus payments andcommissions
Payroll administration anddocumentation
Payroll deductions
Payment methods
Updating records
Payroll
A payroll is a list of employees and whatthey are to be paid.
Being on the payroll of an organisationmeans that you are selling your labour toit for an agreed price.
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Chapter 18 - Recording Payroll Transactions
CAT T1
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