会计学原理附录.ppt

I-1 Prepared by Coby Harmon University of California, Santa Barbara Westmont College W ILEY IFRS EDITION I-2 APPENDIX PREVIEW Financial Accounting IFRS 3rd Edition Weygandt ● Kimmel ● Kieso While the mechanics of payroll accounting are the same around the world, the particular accounts used are country- specific. Each country has different laws, different health and social programs, and different taxes related to payroll. The examples in this appendix illustrate payroll accounting applied in the United States. I-3 I LEARNING OBJECTIVES After studying this chapter, yo