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the EZJOB payroll system creates two separate journal entries for each payroll run. The first journal entry (source code PR) is to record the wages, taxes and accruals. The second journal entry (source code PRD) records the actual cash disbursement. The PR journal entry makes a credit entry to the "payroll accrual" account for the "net" amount of the payroll. The PRD journal makes a debit to the "payroll accrual" account with the "net" amount of the payroll, while crediting the checking account. So, the payroll accrual account gets "cleared out" each payroll run. It is necessary to do this when you have a payroll run with a period ending date at the end of a month, with checks being dated the next month.
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