Today is 31^st December 2024. The company has received merchandise for a total value of 4,000€ but the invoice has not been received yet. The transport of the merchandise amounts to 200€. Please indicate what the company should do:

A Company pays employees 4,700 € corresponding to the March salaries. Considering that the company pays 14 times per year (extra pays in June and December), that the tax withholding is 600€ and the social security withholding on the employee is 100€. How much will be amount posted in the account (640) Salaries and Wages, in March?

Provision surplus responds to:

We have recorded a purchase of €1,000 in our books, but the goods are still in transit (currently heading to our warehouse in a lorry--freight collect). Today is December 31^st. What should we do? 

Provide the correct statement as for provisions:

Company XXX S.L. wants to post the payroll corresponding to April. We have the following data:

• Gross monthly salary: €750,000
• 14 payments per year (12 regular + 1 extra 30^th June + 1 extra 31^st December)
• Withholding Income Tax: 25%
• Employer Social Security contribution: 31%
• Withholding employee Social Security: 8%

Indicate which of the following is correct for the payroll entry corresponding to the month of April:

A Company pays employees 3,100€ for the January payroll. The company offers 14 pays per year (2 extra pays in June and December), withholds income tax for 400€ and social security (employee contribution) for 100€. How much will the account (640) Salaries and Wages be in January?