{"id":70426,"date":"2021-08-20T03:39:54","date_gmt":"2021-08-20T00:39:54","guid":{"rendered":"https:\/\/gibq-eg.com\/?p=70426"},"modified":"2022-01-26T20:15:09","modified_gmt":"2022-01-26T17:15:09","slug":"does-wages-payable-go-on-an-income-statement","status":"publish","type":"post","link":"https:\/\/gibq-eg.com\/?p=70426","title":{"rendered":"Does Wages Payable Go On An Income Statement?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;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\">Business Checking Accounts<\/a><\/li>\n<li><a href=\"#toc-1\">How To Record Adjusting Journal Entries For Accrued Expenses<\/a><\/li>\n<li><a href=\"#toc-2\">What If Salary Payable Subsequently Not Pay To Staff? How To Account For It<\/a><\/li>\n<li><a href=\"#toc-3\">Salary Payable Vs Accrued Salary Expenses:<\/a><\/li>\n<li><a href=\"#toc-4\">The Correct Adjusting Entry For Accrued And Unpaid Employee Salaries Of $8,000 On December 31 Is<\/a><\/li>\n<li><a href=\"#toc-5\">How To Prepare A Payroll Journal Entry<\/a><\/li>\n<li><a href=\"#toc-6\">Example Of Accrued Expense<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='margin-left:auto;margin-right:auto' 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\" width=\"258px%\" alt=\"unpaid salary journal entry\" \/><\/p>\n<p>Accounts payable is found in the current liabilities section of the balance sheet and represents the short-term liabilities of a company. After the debt has been paid off, the accounts payable account is debited and the cash account is credited. Prepaid expenses are payments made in advance for goods and services that are expected to be provided or used in the future.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"259px%\" alt=\"unpaid salary journal entry\" \/><\/p>\n<p>The adjusting entry for an accrued expense updates the Taxes Expense and Taxes Payable balances so they are accurate at the end of the month. The adjusting entry for an accrued expense updates the Wages Expense and Wages Payable balances so they are accurate at the end of the month. An accrued revenue is the revenue that has been earned , while the cash has neither been received nor recorded.<\/p>\n<h2 id=\"toc-0\">Business Checking Accounts<\/h2>\n<p>In the journal entry, Supplies Expense has a debit of $100. This is posted to the Supplies Expense T-account on the debit side . This is posted to the Supplies T-account on the credit side . You will notice there is already a debit balance in this account from the purchase of supplies on January 30. The $100 is deducted from $500 to get a final debit balance of $400.<\/p>\n<ul>\n<li>In accrual accounting, firms record revenues when they earn them, and expenses when they owe them.<\/li>\n<li>This payment timing occurs, for example, when customers buy &#8220;on credit&#8221;\u2014credit the seller issues.<\/li>\n<li>An adjusting journal entry is usually made at the end of an accounting period to recognize an income or expense in the period that it is incurred.<\/li>\n<li>For the adjusting entry, you debit the appropriate expense account for the amount you owe through the end of the accounting period so this expense appears on your income statement.<\/li>\n<li>The timeline below shows the total amount of salaries expense for the week ended Friday, 4 January 2018.<\/li>\n<li>Knowing the true cost of individual products and services, precisely, is crucial for product planning, pricing, and strategy.<\/li>\n<\/ul>\n<p>Accrue means \u201cto grow over time\u201d or \u201caccumulate.\u201d Accruals are adjusting entries that record transactions in progress that otherwise would not be recorded because they are not yet complete. Because they are still in progress, but no journal entry has been made yet. Adjusting entries are made to ensure that the part that has occurred during a particular month appears on that same month\u2019s financial statements. When expenses are prepaid, a debit asset account is created together with the cash payment. The adjusting entry is made when the goods or services are actually consumed, which recognizes the expense and the consumption of the asset. At the end of an accounting period, you must make an adjusting entry in your general journal to record depreciation expenses for the period.<\/p>\n<h2 id=\"toc-1\">How To Record Adjusting Journal Entries For Accrued Expenses<\/h2>\n<p>If they&#8217;re unbalanced, go through your accounting records to identify and fix any mistakes. If you have employees, chances are you owe them a certain amount of wages at the end of an accounting period.<\/p>\n<p>The accountant records this transaction as an asset in the form of a receivable and as revenue because the company has earned a revenue. If your business is a corporation, and your corporation has declared a dividend payable to shareholders, the declared dividend needs to be recorded on the books. Assuming the dividend will not be paid until after year-end, an adjusting entry needs to be made in the general journal. If you extend credit to numerous customers, and your experience is that a certain number of your sales on account will be uncollectable, you should probably set up a reserve for bad debts. That way, your books and financial statements will more accurately reflect your true financial picture.<\/p>\n<h2 id=\"toc-2\">What If Salary Payable Subsequently Not Pay To Staff? How To Account For It<\/h2>\n<p>The buyer posts an &#8220;accrued expense&#8221; or &#8220;accrued liability&#8221; as a liability, for goods and services purchased and received but not paid for yet. When workers are owed salaries or wages for work completed, but not <a href=\"https:\/\/simple-accounting.org\/how-to-adjust-journal-entry-for-unpaid-salaries\/\">unpaid salary journal entry<\/a> yet paid for, the employer has an &#8220;accrued expense.&#8221; Interest payable for a bank loan can be an accrued expense. In any case, &#8220;accrued expenses&#8221; enter the journal as liabilities where they remain until paid.<\/p>\n<div>\n<div>\n<h3>What are salary arrears?<\/h3>\n<\/div>\n<div>\n<div>\n<p>In payroll terms, arrears are basically increments of salary carried over to the month of payment from the last. &#8230; Calculate the amount from the end of the previous month up to the appropriate arrears date. Subtract the amount that you have already paid until the arrears effective date.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Accounting for unearned revenue can also follow a balance sheet or income statement approach. The balance sheet approach for unearned revenue is presented at left below. At right is the income statement approach, wherein the initial receipt is recorded entirely to a Revenue account. Subsequent end-of-period adjusting entries reduce Revenue by the amount not yet earned and increase Unearned Revenue. Again, both approaches produce the same financial statement results.<\/p>\n<h2 id=\"toc-3\">Salary Payable Vs Accrued Salary Expenses:<\/h2>\n<p>To explore more on the topic of payroll, check out our blog post &#8220;The Most Common Types of Payroll Fraud and How To Avoid It&#8221; where we review how to avoid payroll fraud in the workplace. Ascentis is proud to announce it was recognized for its excellence in customer service with a Stevie\u00ae Award in the Customer Service Department for 2021.<\/p>\n<p>Hence, salary expenses will be debited to increase increase and salaries payable a\/c&#8230; Currently, QuickBooks Online International version doesn&#8217;t have a payroll function inbuilt. As a workaround, journal entries are a good way to record the accounting information for your payroll expenses. Once you&#8217;ve recorded your expenses and payables, check your entries to ensure that nothing is missing and that everything you entered is correct. Revise any errors that you find by comparing your entries with the amounts on your payroll reports. During this step, check to ensure that your debits equal your credits.<\/p>\n<p>There is a Salaries Expense Debit entry because, during the ACTUAL disbursal of Salaries, there may be a certain amount of Salary that has accrued but has NOT been reflected in the Salaries Payable. Since Salaries are an expense, the Salary Expense is debited. In most cases though &#8211; Salaries are payable in less than a year and are therefore reported in the CURRENT LIABILITIES Section of the Balance Sheet. I&#8217;ll quickly summarize both of these for those of you who are new to the accounting world. Their daily toil gets accumulated in on the EMPLOYERS BOOKS as a LIABILITY to the Business. OpenStax is part of Rice University, which is a 501 nonprofit. This depreciation will impact the Accumulated Depreciation\u2013Equipment account and the Depreciation Expense\u2013Equipment account.<\/p>\n<h2 id=\"toc-4\">The Correct Adjusting Entry For Accrued And Unpaid Employee Salaries Of $8,000 On December 31 Is<\/h2>\n<p>Companies create wages payable entries when employees have not been paid for hours worked at the end of an accounting period. Related accrual accounts include payroll taxes payable, bonus payable and commissions payable. These amounts include the basic salary, overtime, bonus, and Other allowance. These payable are required to recognize along with the salaries expenses in the company\u2019s financial statements at the end of the period. Salary payable is a current liability account containing all the balance or unpaid wages at the end of the accounting period.<\/p>\n<p>It becomes clear that you won\u2019t be able to pay the landlord for the first month of rent until she gets back in touch with you. The salaries for the next 4 days of the week, or $1,200, are the expense of the next year, 2018. For simplicity\u2019s sake, also assume that the firm began operations on Monday 2 January 2017. The first payday of the year was Friday 6 January 2017 and the weekly salaries total $1,500. For example, suppose that a firm pays its salaries every Friday for the workweek ending on that day. Rather these are charged to a special Controller\u2019s office department.<\/p>\n<p>The remaining $6,000 amount would be transferred to expense over the next two years by preparing similar adjusting entries at the end of 20X2 and 20X3. An example of an accrued expense is when a company purchases supplies from a vendor but has not yet received an invoice for the purchase. Employee commissions, wages, and bonuses are accrued in the period they occur although the actual payment is made in the following period. From an accounting perspective, Bonbus Payable is also included or the same accounting classification as salary payable.<\/p>\n<h2 id=\"toc-5\">How To Prepare A Payroll Journal Entry<\/h2>\n<p>For the two additional work days in June, the 29th and 30th, the company accrued $400 additional in Wages Expense. To add this additional amount so it appears on the June income statement, Wages Expense was debited. Wages Payable was credited and will appear on the balance sheet to show that this $400 is owed to employees for unpaid work in June. Prepaid insurance premiums and rents are two common examples of deferred expenses.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"257px%\" alt=\"unpaid salary journal entry\" \/><\/p>\n<p>To do this, companies can streamline their general ledger and remove any unnecessary processes or accounts. Check out this article \u201cEncourage General Ledger Efficiency\u201d from the Journal of Accountancy that discusses some strategies to improve general ledger efficiency. A customer paid in advance for services, and the company recorded revenue earned after providing service to that customer. Some revenue accrues over time and is earned over more than one accounting period. When this is the case, the amount earned must be split over the months involved in completing the job based on when the work is done.<\/p>\n<h2 id=\"toc-6\">Example Of Accrued Expense<\/h2>\n<p>Depending on the function performed by the salaried employee, Salaries Expense could be classified as an administrative expense or as a selling expense. It is common for bills to be received after the end of the year, which actually relate to a service received before the year-end. There are many tax implications to keep in mind such as Federal Tax, State Tax based on where you live. Let&#8217;s assume that all days between 26th and 31st have been working days. Salaries are paid to on the 26th of every month and the last Salaries paid were on Dec 26, 20X7. Widget Inc. closes it&#8217;s books on Dec 31st 20X7 and has $60,000 due in Salaries which are to be paid in January 20X8.<\/p>\n<div style='border: black dotted 1px;padding: 14px'>\n<h3>Accrued Liability Definition &#8211; Accounting &#8211; Investopedia<\/h3>\n<p>Accrued Liability Definition &#8211; Accounting.<\/p>\n<p>Posted: Sat, 25 Mar 2017 21:05:35 GMT [<a href='https:\/\/www.investopedia.com\/terms\/a\/accrued-liability.asp' rel=\"nofollow\">source<\/a>]\n<\/div>\n<p>An adjustment must be made on 31 December 2019 to record the interest expense that was incurred between 1 October 2019 and 31 December 2019. The situation, therefore, is that the trial balance states that telephone expenses for the year amounted to $3,460; however, in fact, the true telephone expense for the year was $4,330 ($3,460 + $870). We recommend that you complete your salary journals at the end of each pay period.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"259px%\" alt=\"unpaid salary journal entry\" \/><\/p>\n<p>Department of State Fulbright research awardee in the field of financial technology. He educates business students on topics in accounting and corporate finance. Outside of academia, Julius is a CFO consultant and financial business partner for companies that need strategic and senior-level advisory services that help grow their companies and become more profitable.<\/p>\n<p>In this entry, we will clear out the accrued wages and show the reduction in cash. As direct deposits are sent to employees and the IRS pulls the EFTPS payment, journal entries are made to show cash paying down the liabilities. An income statement is one of the most basic but necessary accounting documents for any company. Learn what income statements are, their purpose, and examine their components of revenue and expenses.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Business Checking Accounts How To Record Adjusting Journal Entries For Accrued Expenses What If Salary Payable Subsequently Not Pay To Staff? How To Account For It Salary Payable Vs Accrued Salary Expenses: The Correct Adjusting Entry For Accrued And&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"post_series":[],"_links":{"self":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts\/70426"}],"collection":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70426"}],"version-history":[{"count":0,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=\/wp\/v2\/posts\/70426\/revisions"}],"wp:attachment":[{"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70426"},{"taxonomy":"post_series","embeddable":true,"href":"https:\/\/gibq-eg.com\/index.php?rest_route=%2Fwp%2Fv2%2Fpost_series&post=70426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}