3.0  What is the total cost of employing staff shown in an employer’s income statement? 

4.0  Briefly summarize the principles of calculating PAYE income tax 

5.0  What ledger accounting entries are necessary once the total payroll costs have been calculated? 

6.0  What ledger accounting entries are made in respect of voluntary deductions permitted by employees? 

1.0  What is a control account? —->> refer article

2.0  What ledger entries are made from the discounts allowed column in the cash book? 

3.0   Give three examples of typical entries on the credit side of a debtors control account  —–>> refer article

4.0   List three reasons why control accounts should be maintained. 

—->> refer article