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Keep shoppingPayroll Journals for Bookkeepers: UK Payroll Accounting
73 students
Payroll Journals for Bookkeepers: UK Payroll Accounting
Master the P32, PAYE, Pensions and Payroll Debits and Credits for UK Bookkeepers
Created byLisa Newton
Last updated 7/2026
English
English [Auto],
What you'll learn
- Understand the P32 payroll output sheet and what every figure on it means
- Post accurate payroll journals into your accounting software with confidence
- Record pension payments, PAYE, National Insurance and student loan deductions correctly
- Handle attachment of earnings orders and other payroll deductions in your bookkeeping
- Identify and correct errors in payroll journals before they cause problems downstream
- Understand how payroll journals connect to the wider bookkeeping and accounting process
- Real practical example of payroll bureau output
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Course content
5 sections • 8 lectures • 44m total length
Requirements
- No payroll experience is needed.
- A basic understanding of bookkeeping and debits and credits will be helpful - if you're already working in a bookkeeping or finance role, you have everything you need.
Description
Payroll journals trip up more bookkeepers than almost anything else in accounting. The P32 sits in front of you, full of figures - PAYE, National Insurance, pensions, student loans, attachment of earnings orders - and knowing exactly where each one goes, and why, is something most people were never properly taught.
That's exactly what this course fixes.
Unlike courses that walk you through running payroll from scratch, this course focuses on one specific and critical skill: taking the figures from your payroll output and posting them correctly into your accounting software. It's practical, targeted, and immediately applicable to your day-to-day work.
I'll walk you through the P32 line by line, explaining what every figure represents and where it belongs in your bookkeeping system. You'll learn how to post pension payments, PAYE, NI contributions, student loan deductions and attachment of earnings orders - with confidence, not guesswork.
I also cover how to spot and correct errors before they create bigger problems, and how payroll journals connect to the broader picture of your accounts.
This course is for bookkeepers who don't run payroll themselves but are responsible for getting the journal entries right. It's also perfect for financial administrators, accounts assistants, and small business owners who want to understand the numbers on their payroll reports.
No payroll processing experience required - just bring a basic familiarity with bookkeeping and debits and credits.
If payroll journals have ever left you second-guessing yourself, enrol today and get the clarity you need.
NEW - with AI module
Who this course is for:
- Bookkeepers who don't process payroll themselves but need to post payroll journals accurately into their accounting system
- Financial administrators and non-payroll staff who want a confident understanding of payroll figures and how they flow through the accounts
- Small business owners and sole traders managing their own books who want to understand how payroll entries work