## Overview

This module covers payroll processing and accounting, including gross-to-net pay calculations, statutory deductions, and payroll journal entries. Topics include timesheets, payslips, employer liabilities, and payroll reconciliation.

## 1. Gross to net calculations

- [Basic pay, overtime, and allowances](acca-fa1-gross-to-net-calculations-basic-pay-overtime-and-allowances.md)
- [Deductions for tax, national insurance, pensions](acca-fa1-gross-to-net-calculations-deductions-for-tax-national-insurance-pensions.md)
- [Net pay and wages analysis](acca-fa1-gross-to-net-calculations-net-pay-and-wages-analysis.md)

## 2. Payroll records and obligations

- [Timesheets, payslips, and statutory records](acca-fa1-payroll-records-and-obligations-timesheets-payslips-and-statutory-records.md)
- [Employer liabilities and remittances](acca-fa1-payroll-records-and-obligations-employer-liabilities-and-remittances.md)
- [Confidentiality and access controls](acca-fa1-payroll-records-and-obligations-confidentiality-and-access-controls.md)

## 3. Accounting for payroll

- [Wages control and ledger postings](acca-fa1-accounting-for-payroll-wages-control-and-ledger-postings.md)
- [Accrued wages and payroll liabilities](acca-fa1-accounting-for-payroll-accrued-wages-and-payroll-liabilities.md)
- [Month-end payroll reconciliation](acca-fa1-accounting-for-payroll-month-end-payroll-reconciliation.md)

Free ACCA FA1 Payroll Fundamentals Study Guide