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NVQ Level 2 Accounting Unit 3: Recording Payroll Transactions by David Royall, Sheila Robinson (Paperback, 1995)

The_Book_Fountain (183514)

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This publication covers the key area of Payroll, and contains the necessary theory followed by worked examples in the preparation of wages payroll, monthly salaries payroll, and making returns to external bodies (ie the completion of the Annual Income Tax Form 35 and its reconciliation) and dealing with Income Tax and NH Insurance procedures. Finally, the double entry for wages control accounts is covered.