23 – Other Salaries & Wages

Personnel Expenses

Synopsis

Account 23

Debits

Credits

  1. Compensation paid to "other" employees.

 

 

 

Remarks:

Examples of employees that would be included in this account are janitors; parts truck drivers, porters, lot attendants, and security personnel employed by the retailer.

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