Case 1

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QUESTION ON PERSONNEL EXPENSES

You have been assigned to calculate the net salary of arrow (an accountant), a category A2 worker of

Alpha enterprise, and to fill his payslip. The following information is available concerning his

supplementary hours:

 1st week: 43 hours including 2 hours on Sunday

 2nd week: 49 hours

 3rd week: 40 hours plus 3 hours night duty

 4th week: 60 hours

- Arrow has a monthly salary of 88,398.3 FCFA

- He is entitled to, 3,000 CFAF longevity allowance, 5,000 CFAF technical allowances and 7,000

CFAF entertainment allowance.

- His contribution to local development tax is 500 CFAF per month. Other deductions on his salary

include: Old Age Pension 5,000 CFAF, Personal Income Tax (PIT) 5,000 CFAF, Additional

Council Tax (10% of PIT), and Audio Visual Contribution 750 CFAF.

Required:

1. Determine the overtime

2. Establish Payslip Arrow

3. Record the Payslip in the classical journal of the enterprise.

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