Accountants and bookkeepers use payroll journal entries to record the compensation paid to employees. These entries can then be incorporated into the company's general ledger. There are three main types of entry: initial recordation (gross wages earned by employees along with withholdings and any additional taxes), accrued wages (an entry recorded at the close of each accounting period to record any wages owed but not yet paid), and manual payments (these cover occasional manual paychecks generated because of pay adjustments or terminations).