Payroll Interface to General Ledger

Both PR and JC have department files that define GL accounts.

Payroll departments are used to define the GL accounts for all earnings, including those charged to jobs and equipment. Job Cost departments are used to define the GL accounts for earnings that are job-costed. When timecards are entered, all earnings are posted to the GL accounts for payroll department specified on the timecard. Additional entries will be posted to the JC department accounts for earnings that are charged to jobs.

  • Earnings - All earnings use the Payroll department and make GL distributions to earnings expense by earnings type. If earnings are job-costed, the Payroll department expense is offset to a JC Applied Earnings account, then expensed in the Job Cost department by earnings type, phase, or cost type.
  • Liabilities - Burden costs also use the Payroll department, and make GL distributions to a burden expense by liability type. If the liability is associated with earnings that are job costed, the Payroll department expense is offset to a JC Applied Burden account, then expensed in the Job Cost department by liability type, phase, or cost type. The actual amount of liability calculated is always credited to the account set up in PR Deductions/Liabilities. The amount that is added to Job Cost is always debited to the account pulled from the JC Departments file. If you choose to calculate a liability on a percentage basis for Job Cost purposes, these amounts will not be the same. In that case, the actual amounts are debited to the Employee’s department account for the liability type. The percentage going to Job Cost is debited to the Job Cost department account and credited to the contra account, which is the JC Applied Burden GL Account set up in the Employee’s department.
  • Fixed Rate - If using the fixed rate for some employees, their actual wages and liabilities will be debited to the accounts in their department setup (PR Departments). The value of wages when using a fixed rate override will be debited to the GL account for the cost type in the JC department file and credited to the JC Fixed Rate GL Account in the PR Departments for their department.

JC Departments

PR Departments