USD United States Dollar 529 537 EUR Euro 713 723 USD/EUR PES Argentina 200 223 USD/PES NOK Norwegian 72 80 USD/NOK DKK Denmark 80 93 USD/DKK GBP Great Britain 820 857 USD/GBP PES Mexico 34 45 USD/PES CAD Canada 470 483 USD/CAD AUD Australia 450 467 USD/AUD JPY Japan 45 57 USD/JPY The basic formula always works like this: A/B x B/C = C/B. The cross rate should equal the ratio of the two corresponding pairs, therefore, EUR/GBP = EUR/USD divided by GBP/US, just like GBP/CHF = GBP/USD x USD/CHF. CHF is Swiss Franc (Switzerland) Need to complete the cross rate in the table.

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Payroll Entries

Payroll is a comprehensive record of employees that are paid by the company. Payroll classifies employees into various categories according to their function and pays scale (basic wage, allowance, income tax, other taxes, employee loans, etc.). Payroll processes form the bedrock of every organization as it contains sensitive information on the ‘wage and paycheck’ portion of the company’s strength—its employees. The organization needs to keep a track of the employees currently on the payroll, the net payout for the company, the record of transactions related to the employees including deductions and payroll taxes to identify the liability and its effect on the balance sheet (and other financial statements). Payroll records also include qualitative factors such as the conduct of the employee.