If employees are paid by checks from the firm's regular bank account, the Salaries Payable account is necessary in the payroll entry.

Question

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The Salaries Payable account is used when recording accrued salaries that have not yet been paid; if employees are paid immediately by checks from the firm's regular bank account, the transaction would be recorded directly in the Salaries Expense and Cash accounts, bypassing the need for a Salaries Payable account.

If Employees Are Paid by Checks from the Firm's Regular