022 Salaries – Clerical
Expenses
Personnel
Synopsis
The compensation paid to non-managerial, office personnel is recorded in Account 022, Salaries – Clerical.
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Debits |
Credits |
a. Bookkeepers b. DMV Clerks (billlers) c. Customer Relations Coordinators d. Secretaries e. Cashiers f. Telephone operators g. Inventory clerks h. Warranty clerks i. Other clerical Employees
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Example 1
Record the bi-weekly pay of the warranty clerks in the amount of $2,952 which includes payroll taxes of $942 and retirement benefits of $162. The salaries, payroll taxes expense and retirement benefits expense are distributed between the Mechanical Department and the Parts and Accessories Department as shown in the example below.
Journal: Payroll
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Entry: |
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Debit |
Credit |
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Account 022-05 |
Salaries – Clerical – Mechanical Department |
$1,615 |
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Account 022-07 |
Salaries – Clerical – Parts & Accessories Department |
$1,077 |
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Account 025-05 |
Payroll Taxes – Mechanical Department |
$124 |
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Account 025-07 |
Payroll Taxes – Parts & Accessories Department |
$82 |
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Account 029-05 |
Retirement Benefits – Mechanical Department |
$32 |
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Account 029-07 |
Retirement Benefits – Parts & Accessories Department |
$22 |
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Account 321 |
Salaries, Wages & Commissions Payable |
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$1,848 |
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Account 323 |
Payroll Taxes Payable |
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$942 |
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Account 330 |
Retirement Benefits Payable |
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$162 |
Distribution of Expenses
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Departmental Distribution |
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022 Salaries-Clerical |
New Veh. |
Used Veh. |
Lease & Rental |
Mechanical |
Body Shop |
Parts & Access. |
Gen & Admin. |
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01 |
02 |
03 |
05 |
06 |
07 |
09 |
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Compensation of dealership central telephone operators |
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Total Compensation |
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Compensation of the vehicle title clerk |
Time |
Time |
Time |
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Compensation of the parts and accessories and service cashier |
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Time |
Time |
Time |
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Compensation of the lease and rental department clerk |
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Total Compensation |
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Compensation of the warranty clerk |
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Department’s percentage of warranty sales |
Department’s percentage of warranty sales |
Department’s percentage of warranty sales |
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Compensation of the parts and accessories inventory clerk |
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Total Compensation |
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Compensation of general clerks, bookkeepers and secretaries |
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Total Compensation |
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Compensation of the clerk responsible for the records of service & parts & accessories departments |
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Time |
Time |
Time |
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Comments
Compensation for each employee should be charged to the department to which the employee is assigned as indicated in the table above. In the case where an employee produces work for more than one department, the compensation expense should be pro-rated between each respective department.
Note:
Job Descriptions should be prepared for each position. Periodic reviews should be conducted to discuss job performance and to set goals for the future.
Transactions, which are related, should be recorded in separate sub-accounts. Sub-accounts serve to keep records organized for future analysis and auditing. The sub-accounts in these examples are designated by a letter following the account number (suffix). Please refer to your DSP's instructions for establishing sub-accounts.