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Workers compensation insurance
Workers compensation insurance provides protection for employees who suffer a job-related illness or injury. Entire cost is generally paid by the employer. Cost depends on how many employees a company has, accident history, risk factors associated with the job, etc.
Employer makes a payment at the beginning of the year using an estimated payroll figure for the year.
Debit - Workers' Comp. Insurance Expense
Credit - Cash
When end of the year comes, actual amount is figured and more is sent in, or a refund is given to employer.
Money payable by customers (individuals or corporations) to the other entity in exchange for goods or services that have been given or used, but not yet paid for. Receivables typic
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