FIGURE17-1 Accounts in the payroll and personnel cycle and commissions Payment Cash in bank Earned wages, salaries, etc. Direct labor Payment for Ending balance salaries Payment for payroll taxes Withheld income taxes and other deductions Payment Payroll withholding Separate operating accounts for payroll also normally include Ending balance officers' salaries and bonuses office salaries sales salaries and commissions. and indirect manu- Accrued payroll facturing labor. These accounts tax expense have the same relationship to Beginning balance accrued wages and withheld Payment taxes and other deductions Payroll tax expense Payroll tax that is shown for direct labor Ending balance ense Loebbecke, Auditing, 8/E 2000 Prentice Hall. InArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Accounts in the Payroll and Personnel Cycle FIGURE 17 - 1 *Separate operating accounts for payroll also normally include officers’ salaries and bonuses, office salaries, sales salaries and commissions, and indirect manu￾facturing labor. These accounts have the same relationship to accrued wages and withheld taxes and other deductions that is shown for direct labor