Payroll Computation and Bookkeeping

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Alison
100% Online
Certificate
2-3 Hours
Course Overview
Many bookkeepers can process the payroll run but struggle to record it correctly in the accounting system. This course fixes that gap directly. The section on payroll journal entries is particularly useful because it shows you exactly which accounts to debit and credit for each component of the pay run, making month-end reconciliations far less stressful.
Specialized training on processing payroll calculations and merging them with formal bookkeeping.
Payroll and bookkeeping are two disciplines that most small businesses keep separate, but in practice they are deeply intertwined. Every payroll run produces a set of journal entries that must flow correctly through the general ledger: the wages expense, the PAYE payable, the UIF payable, and the net bank payment. When these entries are incorrect, the trial balance does not reflect the true cost of employment, and tax reconciliations fail. 'Payroll Computation and Bookkeeping' bridges this gap by teaching you both the mechanical calculation of payroll and the corresponding bookkeeping entries that follow. The course covers gross pay computation for different employee types, statutory deduction calculations, and how to record all of this accurately in the accounting system so that month-end reconciliations are clean and the EMP201 submission to SARS matches the ledger.
- •Study Bookkeeping & Payroll at your own pace, anytime and anywhere.
- •Earn a free certificate from Payroll Computation and Bookkeeping.
- •Accessible on any device (desktop, tablet, or mobile).
Who Should Enrol?
Bookkeepers who need to integrate payroll into their general ledger work, payroll administrators who want to understand the accounting side of their function, and students completing ICB or similar payroll courses.
English Language Requirements
A basic proficiency in reading and understanding English is recommended to fully benefit from the material.
Upon successful completion of this program, you will be able to:
- ✓Compute gross pay for hourly, salaried, and commission-based employees accurately.
- ✓Calculate all statutory deductions including PAYE, UIF, SDL, and pension fund contributions.
- ✓Record payroll journal entries in the general ledger, including employer contributions.
- ✓Reconcile the payroll control account against the bank and liability accounts at month end.
- ✓Prepare supporting schedules that tie the payroll run to the SARS EMP201 submission.
A highly practical qualification for bookkeepers and payroll administrators working in small to medium-sized businesses across South Africa. This certificate is also a strong complement to ICB Bookkeeping and Payroll qualifications.
Why We Recommend This Course
"Many bookkeepers can process the payroll run but struggle to record it correctly in the accounting system. This course fixes that gap directly. The section on payroll journal entries is particularly useful because it shows you exactly which accounts to debit and credit for each component of the pay run, making month-end reconciliations far less stressful."
Alison
Global Online Learning Platform
Alison is one of the world's largest free learning platforms, offering over 4,000 courses across Accounting and other disciplines to millions of learners in 195 countries. All Alison courses, including Payroll Computation and Bookkeeping, are completely free to study, with optional paid certificates available upon completion. Alison is certified by the CPD Standards Office (UK), meaning certificates earned are recognised by employers globally.
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