會計問題 - payroll

No need. You just enter the transaction in a lump sum by Dr. Staff Salaries Cr. Bank in the books of the company. This is also the amount as appeared in the bank statement. However, as payroll is a sensitive and confidential information, this schedule of salarries for each of the staff will not normally be attahced to the payment voucher. Rather, this information is filed in a separate file for supporting this payment and for reference and audit purposes.