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What is Payroll Accounting Overview and Practices about?

Payroll accounting involves recording and paying wages and salaries. It is important for retaining employees and acts as an incentive. Payroll procedures include internal controls like separation of duties and sign-off of accurate pay. Payroll records include time sheets, registers and pay slips. Computerized payroll saves time and costs but requires skills and initial costs, and risks data loss from failures.

Author

Deepika Chand

Language

EN