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“Agree sundry payables for tax outstanding at the year end to the payroll records and check subsequent payment to cash book.”
Can you explain please what does it mean? Tax total in payables nominal ledger compared to total tax from individual paysleeps (pesonal ledgers)?
Personal Income Tax often calculate after year-end , and not yet paid in 31 Dec. So it will appear in payable for tax account, and you need compare it with number in payroll
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