When checks are issued to employees after the entry to record the payroll has been made,the accountant would
A) debit Salaries Expense,debit Wages Expense,and credit Cash.
B) debit Salaries and Wages Payable,debit Social Security Tax Payable,debit Medicare Tax Payable,debit Employee Income Tax Payable,and credit Cash.
C) debit Salaries and Wages Payable and credit Cash.
D) debit Salaries and Wages Payable and credit Salaries Expense and Wages Expense.

Question

Quizplus · Accepted Answer

When checks are issued to employees after the entry to record the payroll has been made, the Accounts Payable account (Salaries and Wages Payable) is debited, and the Cash account is credited. Option A is incorrect because both Salaries Expense and Wages Expense do not need to be debited as the expense has already been recorded during the entry to record payroll. Option B is incorrect because it includes additional accounts that are not necessary for this transaction. Option D is incorrect because only Salaries and Wages Payable need to be debited - debiting the expense accounts as well would result in double-counting the expenses.

When Checks Are Issued to Employees After the Entry to Record