Scribd Logo
Upload

Welcome to Scribd!

  • Enhs Payroll Entry..

    Uploaded by

    David Kurt
    6 views4 pages
    This document contains accounting entries for payroll establishment and payments of various employee benefits. It lists accounts for salaries and wages, allowances, and payments due to different government agencies like BIR, GSIS, Pag-IBIG, and PhilHealth. The entries debit the liability accounts and credit cash accounts to record the payments made.

    Original Description:

    Copyright

    © © All Rights Reserved

    Available Formats

    XLSX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    This document contains accounting entries for payroll establishment and payments of various employee benefits. It lists accounts for salaries and wages, allowances, and payments due to different government agencies like BIR, GSIS, Pag-IBIG, and PhilHealth. The entries debit the liability accounts and credit cash accounts to record the payments made.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    6 views4 pages

    Enhs Payroll Entry..

    Uploaded by

    David Kurt
    This document contains accounting entries for payroll establishment and payments of various employee benefits. It lists accounts for salaries and wages, allowances, and payments due to different government agencies like BIR, GSIS, Pag-IBIG, and PhilHealth. The entries debit the liability accounts and credit cash accounts to record the payments made.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 4

    ENTRY FOR PAYROLL ESTABLISHMENT

    Salaries and Wages - Regular


    Personnel Economic Relief Allowance (PERA)
    Due to Officers and Employees
    Due to BIR Due to BIR
    Due to GSIS Life and Retirement Premium
    Due to GSIS Policy Loan Optional
    Due to GSIS Emergency/Calamity Loan
    Due to GSIS Consolidated Loan
    Due to GSIS GFAL
    Due to GSIS GSIS - MPL LOAN
    Due to GSIS GSIS - COMPUTER LOAN
    Other Payables Landbank
    Other Payables Provident
    Other Payables MTMAS
    Other Payables Producers Bank
    Other Payables City Savings
    Other Payables PPSTMBA. INC
    Other Payables East West
    Other Payables Chinabank
    Other Payables PBB
    Due to Pag-IBIG Pag-IBIG Premium
    Due to Pag-IBIG HDMF STL LOAN
    Due to PhilHealth Philhealth
    TOTAL

    ENTRY FOR PAYMENT OF SALARY OF REGULAR EMPLOYEES


    Due to Officers and Employees
    Cash in Bank - MDS

    ENTRY TO REMIT PLI PAYMENT


    Other Payables Landbank
    Other Payables Provident
    Other Payables MTMAS
    Other Payables Producers Bank
    Other Payables City Savings
    Other Payables PPSTMBA. INC
    Other Payables East West
    Other Payables Chinabank
    Other Payables PBB
    Cash in Bank - MDS

    ENTRY TO REMIT GSIS PS SHARE AND LOANS


    Due to GSIS Life and Retirement Premium
    Due to GSIS Policy Loan Optional
    Due to GSIS Emergency/Calamity Loan
    Due to GSIS Consolidated Loan
    Due to GSIS GFAL
    Due to GSIS GSIS - MPL LOAN
    Due to GSIS GSIS - COMPUTER LOAN
    ECC
    Cash in Bank - MDS

    ENTRY TO REMIT GSIS GOVT SHARE


    Retirement and Life Insurance Premiums ( RLIP)
    Cash in Bank - MDS

    ENTRY TO REMIT HDMF


    Due to Pag-IBIG Pag-IBIG Premium
    Due to Pag-IBIG HDMF STL LOAN
    Pag-ibig Contributions
    Cash in Bank - MDS

    ENTRY TO REMIT PHIC


    Due to PhilHealth Philhealth
    Philhealth Contributions
    Cash in Bank - MDS
    DEBIT CREDIT BASED ON SOT
    5010101001 1,167,284.00 ECC 3,600.00
    5010201001 72,000.00 GS 139,598.28
    2010102000 431,353.77 SOT- PS 104,698.71
    2020101000 48,019.26 PAYROLL DEDUCTED 104,979.69
    2020102001 104,979.69 - 280.98
    2020102005 5,000.00
    2020102006 9,572.82
    2020102008 9,608.30
    2020102012 24,980.53
    2020102013 119,353.99
    2020102014 8,849.97
    2999999000 118,452.62
    2999999009 15,232.88
    2999999000 38,900.94
    2999999000 71,748.87
    2999999005 24,580.99
    2999999000 280.00
    2999999000 2,500.00
    2999999000 12,932.08
    2999999000 161,874.67
    2020103001 3,600.00
    2020103000 4,164.24
    2020104000 23,298.38
    1,239,284.00 1,239,284.00
    -

    2010102000 431,353.77
    1010404000 431,353.77

    2999999000 118,452.62
    2999999009 15,232.88
    2999999000 38,900.94
    2999999000 71,748.87
    2999999005 24,580.99
    2999999000 280.00
    2999999000 2,500.00
    2999999000 12,932.08
    2999999000 161,874.67
    1010404000 446,503.05

    2020102001 104,979.69
    2020102005 5,000.00
    2020102006 9,572.82
    2020102008 9,608.30
    2020102012 24,980.53
    2020102013 119,353.99
    2020102014 8,849.97
    5010304001 3,600.00
    1010404000 285,945.30

    5010301000 139,598.28
    1010404000 139,598.28

    2020103001 3,600.00
    2020103000 4,164.24
    5010302001 3,600.00
    1010404000 11,364.24

    2020104000 23,298.38
    5010303001 23,298.38
    1010404000 46,596.76

    You might also like