The biggest debit item in a payroll journal entry is usually the salary and wage expense. This includes all wages, bonuses and vacation payouts paid to employees. Remember to record the gross amount for each employee, not the net.
One of the most significant changes to basketball rules was the introduction of the shot clock. The shot clock was first introduced into basketball in the NBA in the 1950s to speed up the game and to make it more exciting. The game is for the kids not the coach and to slow a game down to help the kids try to even the playing field, so be it. The use of the shot clock would require multiple people running both the clock itself as well as the game clock. The NBA was the first to implement a shot clock in the mid-1950s. Teams should be allowed to slow the game and run the clock. The shot clock represents the amount of time the team with the ball has to attempt a shot at the basket.
Now, in 2014, we have 30 teams and the rules are a bit different from how they stood during the early days of the league. Most notably, the three point shot came into existence in 1980 and forever changed the way the game of basketball would be played. It is that moment forward that I refer to as the âmodernâ NBA. In this study, I take a look at team statistics over the years and discover which franchises have excelled the most (or least) in each category. This data is correct up to February 4 th, 2014. Feel free to send updates using the Best Tickets Data Collective.