关于accounting Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day).The current two-week pay period ends on December 28,2012,and employees are paid $5,320.The next two-week pay period ends on January 11,2013,and employee

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关于accounting Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day).The current two-week pay period ends on December 28,2012,and employees are paid $5,320.The next two-week pay period ends on January 11,2013,and employee

关于accounting Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day).The current two-week pay period ends on December 28,2012,and employees are paid $5,320.The next two-week pay period ends on January 11,2013,and employee
关于accounting
Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day).The current two-week pay period ends on December 28,2012,and employees are paid $5,320.The next two-week pay period ends on January 11,2013,and employees are paid $5,320.
a)Record the adjusting entry on December 31,2012.
b)Record the payment of salaries on January 11,2013.
我头都要做大了,

关于accounting Fighting Irish Incorporated pays its employees $5,320 every two weeks ($380/day).The current two-week pay period ends on December 28,2012,and employees are paid $5,320.The next two-week pay period ends on January 11,2013,and employee
Solution:
a) Recording the AJE on 12/31/2012 to accrue salaries from 12/29/2012 to 12/31/2012.
Debit:Salary Expense 1,140 ($380 per day x 3 days)
Credit:Salary Payable 1,140
b) Recording the payment of $5,320 salaries in total on 1/11/2013.
Debit:Salary Expense 4,180 ( $380 per day x 11 days in 2013)
Debit:Salary Payable 1,140 (to reverse the accrual made on 12/31/2012)
Credit:Cash 5,320

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