Maintain Wage Types
In this section, you maintain the wage types according to their significance for posting to accounting.
The relevance of the wage type to posting is
indicated by assigning the wage type to a symbolic account. The following
parameters are also maintained when a wage type is assigned to a symbolic
account:
- The +/- sign indicates whether positive amounts from payroll are posted to the debit or credits side of the account.
- Special processing of posting items (month-end accruals)
- Additional account assignment for Cost Accounting (C1 split)
For more details on the two previous points,
refer to step 
Define posting characteristics of wage types .
You can also specify whether the wage type is posted to one or more accounts.
Example
1
The wage type basic pay represents personnel expenses and is therefore posted to an expense account. In order to forward the personnel expenses to Cost Accounting, an additional account assignment to cost accounting objects is required, that is, the symbolic account must have account assignment type C . The wage type basic pay is entered in the payroll result with a '+' sign. The sign is not changed as positive amounts are posted to the debit side; you therefore enter a + . In this case, you do not have to set up special processing or additional account assignment.
Example
2
The wage type bank transfer represents short-term payables and is therefore posted to a payables account. An account assignment to cost accounting objects should not be specified, that is, the symbolic account must have account assignment type F . The wage type bank transfer is entered in the payroll result with a '+' sign. The sign must be changed since positive amounts are posted to the credits side; you therefore enter a - . In this case, you do not have to set up special processing or additional account assignment.
Posting loans
If you use loan administration in Human Resources
(HR), the entire procedure of loan processing is often performed in HR, and only a header account called Loans to employees is maintained in Financial Accounting (FI).
If the loan is not administered in HR, or if loan processing is to be recorded for a customer or vendor in FI, you can use a matchcode with the personnel number or the whole loan number (personnel number, loan type, sequential number) to perform posting. Whether or not customers are used to do this or postings are made to vendors on the debit side depends on the way in which subsidiary ledgers are run in FI.