In accounting for payrolls, the Payroll Register is a book of original entry which is used for journalizing payroll information.

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The Payroll Register is a detailed record of each payroll transaction, listing each employee's pay, deductions, and net pay for a specific period, but it is not used for journalizing. Journalizing payroll information involves recording the summarized totals from the payroll register into the general journal or a special payroll journal.

In Accounting for Payrolls, the Payroll Register Is a Book