{"id":272,"date":"2022-11-01T09:56:51","date_gmt":"2022-11-01T09:56:51","guid":{"rendered":"https:\/\/bendigofc.com.au\/printyoaus\/?p=272"},"modified":"2023-04-24T18:59:00","modified_gmt":"2023-04-24T18:59:00","slug":"what-is-payroll-accounting-definition-importance","status":"publish","type":"post","link":"https:\/\/bendigofc.com.au\/printyoaus\/?p=272","title":{"rendered":"What Is Payroll Accounting? Definition &#038; Importance"},"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\">1 If you do not submit accounts to Companies House<\/a><\/li>\n<li><a href=\"#toc-1\">Double entry accounting<\/a><\/li>\n<li><a href=\"#toc-2\">Single entry systems vs double entry systems<\/a><\/li>\n<li><a href=\"#toc-3\">Partnership accounts<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"259px\" alt=\"what does accounting means\"\/><\/p>\n<p>Management accountants provide financial information internally within an organisation, for example, for the use of management to aid in decision making. As a management accountant, you might <a href=\"https:\/\/www.thenina.com\/retail-accounting-as-a-way-to-enhance-inventory-management\/\">retail accounting<\/a> get involved in performing budget analysis, financial planning and forecasting. The emphasis of management accountancy is on forward planning and the achievement of financial goals.<\/p>\n<p>You know what speed you are doing from the wind noise and vibrations but you don\u2019t know your direction and you can\u2019t see obstacles you are about to hit (shortage of cash &#038; liquidity). If they\u2019re mixed together in one, whilst you can still tell the sales performance, you don\u2019t know which is improving its margin profitability and which is not \u2013 there\u2019s no way of telling. A sub optimal reporting scenario is a shame but it\u2019s worse than that. It\u2019s potentially costing serious money if management decisions are being delayed or prevented because of the lack of quality MI. The funny thing is, that in our experience, most issues mentioned are pretty straightforward to deal with and are well worth considering.<\/p>\n<h2 id=\"toc-0\">1 If you do not submit accounts to Companies House<\/h2>\n<p>These include wages, benefits, and periods of payment for each employee. The easiest way to handle all of this is to use online payroll accounting systems that offer payroll services. One of the best things you can do when setting up payroll accounting is to know exactly what you need. This means you will need to calculate the total amount of expenses you have and then debit your journal for the exact amount. Payroll accounting helps you track what you owe each of your employees. Payroll accountants must use a  high level of accuracy when compiling financial information.<\/p>\n<p>In short, it\u2019s woefully short of even basic financial  information. Some businesses worry about this, others don\u2019t but it stands to reason that if it\u2019s measured it can be improved. When all said and done that\u2019s what it\u2019s all about, the bottom-line net profit. And the best part is you <a href=\"https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/\">https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/<\/a> can take care of everything, including inventory management and bookkeeping. Ultimately, this leads to higher accuracy, more reliability, and better time management. The first thing you\u2019re going to want to do is to sort all of the primary items needed for your payroll accounting.<\/p>\n<h2 id=\"toc-1\">Double entry accounting<\/h2>\n<p>We have everything you need to help you prepare for your Self Assessment tax return, submit your VAT Return for Making Tax Digital and keep the right financial records. If you need an extra hand, we can help you find an accountant to work with. When you do double entry accounting yYou create bookkeeping records in different accounts in the chart of accounts. Variable costs are important because they provide a way to track the relationship between production volume and expenses. This information is crucial in cost accounting to make decisions about pricing, production levels, and other factors that affect a company\u2019s bottom line. Understanding the behavior of variable costs can help to make better predictions about overall expenses and develop more effective cost-control strategies.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"257px\" alt=\"what does accounting means\"\/><\/p>\n<p>The standard costs are the budgeted amount to produce the good or service under ideal operating conditions. While there are lots of different types of accounting systems, they all fall into two main categories\u2014 single and double entry systems. Excel spreadsheets and older accounting systems require users to enter, balance and categorise each expense manually. However, most contemporary accounting systems allow for quick entry and categorisation, as well as automatic balancing of business expenses.<\/p>\n<h2 id=\"toc-2\">Single entry systems vs double entry systems<\/h2>\n<p>In due course proper management accounts proved them completely wrong, yet they thought they were smart operators. Payroll accounting is the process of monitoring and filing employee compensation. This relates to any money that\u2019s withheld <a href=\"https:\/\/www.scoopbyte.com\/the-role-of-real-estate-bookkeeping-services-in-customers-finances\/\">https:\/\/www.scoopbyte.com\/the-role-of-real-estate-bookkeeping-services-in-customers-finances\/<\/a> from an employee\u2019s paycheck. Before you can start payroll accounting calculations, you\u2019re first going to need a few bits of information. For example, you\u2019ll need to determine primary items and gather all employee paperwork.<\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is accounting in simple words?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>Accounting, which is often just called &quot;accounting,&quot; is the process of measuring, processing, and sharing financial and other information about businesses and corporations. What is accounting? Accounting is the processor keeping the accounting books of the financial transactions of the company.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Bookkeeping is the process of recording financial transactions such as sales, purchases, receipts and payments. Bookkeeping helps businesses track their income and expenses and ensure accurate information is available for decision making. Financial accountants provide information for the use of people external to a company, such as shareholders, investors and creditors. Financial accountants focus more on the summarising of a company\u2019s current position, reporting on a company\u2019s profitability, liquidity, solvency and stability. Unlike management accounting, financial accounting is required by law. It helps not only with accuracy, but also allows you to better prepare your payroll accounting reports.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content 1 If you do not submit accounts to Companies House Double entry accounting Single entry systems vs double entry [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-272","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/posts\/272","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=272"}],"version-history":[{"count":1,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/posts\/272\/revisions"}],"predecessor-version":[{"id":273,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=\/wp\/v2\/posts\/272\/revisions\/273"}],"wp:attachment":[{"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bendigofc.com.au\/printyoaus\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}