Payroll Entry
To enter payroll checks and journalize the expense:
1. Click on Payments|Made.
2. In the Amount field, type in the amount of the payroll check.
3. Click the arrow to choose the Payment Method of Check.
4. Change the Payment Date (if it is not the current date) by typing in the proper date.
5. In the Bank Acct field, type in the appropriate bank account number (1, 2, 3, etc.), or click the arrow to select from the list.
6. Type the Check number in the Check/CC No field.
7. Leave the Payment Group field blank.
8. To create a recurring payment, type in a Payment Code. (See Payment Codes section in this chapter.)
9. In the Remark field, type in free flow information, e.g. Payroll Ending 1/31/xx.
10. Change the Profile Type to Other, or Agent.
11. In the Name field, type in the name of the Employee. If there is no match, Trams prompts to build a new profile.
12. Click OK to save. Note: In the Group/Batch field in the Employee’s profile, type in “Payroll.”
13. Trams prompts, “Create a Journal Entry?” If a General Ledger is being maintained in Trams, click YES.
14. Trams automatically displays a credit to the Cash in Bank account. Choose the appropriate expense and liability accounts as the offsetting accounts. Example journal entry:
| Amount | G/L Account | Debit | Credit |
| Net Check | (1XXX) Cash in Bank | 411.00 | |
| Gross Pay | (6XXX) Salaries Expense* | 500.00 | |
| Withheld Fed.Tax | (2XXX) Federal Withholding | 45.00 | |
| Employer FICA | (2XXX) Federal Withholding | 24.00 | |
| Employee FICA | (2XXX) Federal Withholding | 24.00 | |
| FICA Expense | (6XXX) Tax Expense | 24.00 | |
| Withheld State (if applicable) | (2XXX) State Withholding | 15.00 | |
| Withheld City (if applicable) | (2XXX) City Withholding | 5.00 | |
| TOTAL | 524.00 | 524.00 |