Posting with Personnel Numbers 
Posting with Personnel Numbers
Use
If wage types are posted to balance sheet accounts, in particular cases, you can reduce the time spent on checking within Financial Accounting. Posting using personnel numbers and setting the accounts in such a way that they can be cleared automatically does this.
The use of personnel numbers when posting payroll results is only planned for balance sheet accounts, and not for expense accounts, customer or vendor accounts.
See also:
Example: Posting Using Personnel Numbers
Further Information on Clearing Accounts