## Overview

This module covers payroll processing and employee cost accounting, including gross-to-net calculations, statutory deductions, and payroll journal entries. Topics include employer on-costs, employee advances, and year-end payroll accruals.

## 1. Gross-to-net payroll

- [Basic pay, overtime, and allowances](acca-fa2-gross-to-net-payroll-basic-pay-overtime-and-allowances.md)
- [Statutory and voluntary deductions](acca-fa2-gross-to-net-payroll-statutory-and-voluntary-deductions.md)
- [Employer on-costs and accruals](acca-fa2-gross-to-net-payroll-employer-on-costs-and-accruals.md)

## 2. Payroll accounting entries

- [Wages control and clearing accounts](acca-fa2-payroll-accounting-entries-wages-control-and-clearing-accounts.md)
- [Remittances to authorities and timing](acca-fa2-payroll-accounting-entries-remittances-to-authorities-and-timing.md)
- [Payroll journals and reconciliations](acca-fa2-payroll-accounting-entries-payroll-journals-and-reconciliations.md)

## 3. Employee advances and benefits

- [Advances, loans, and recoveries](acca-fa2-employee-advances-and-benefits-advances-loans-and-recoveries.md)
- [Non-cash benefits and postings](acca-fa2-employee-advances-and-benefits-non-cash-benefits-and-postings.md)
- [Year-end payroll accruals](acca-fa2-employee-advances-and-benefits-year-end-payroll-accruals.md)

Free ACCA FA2 Payroll and Employee Costs Study Guide