22 – Salaries – Clerical

Personnel Expenses

Synopsis

Account 22

Debits

Credits

  1. Compensation earned by clerical employees.

 

 

 

Remarks:

Examples of employees that would be included in this account are accountants, telephone operators, receptionists, bookkeepers, title clerks, data entry clerks, and cashiers.

Each item of this expense should be distributed to the respective operating department.  Clerical personnel who perform services for more than one department should have their salaries prorated on an equitable basis.