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.
FIBA adopted a 30-second shot clock two years later, resetting the clock when a shot was attempted. Women's basketball adopted a 30-second clock in 1971. The NCAA adopted a 45-second shot clock for men while continuing with the 30-second clock for women in 1985. The men's shot clock was then reduced to 35 seconds in 1993, and further reduced to 30 seconds in 2015. FIBA reduced the shot clock to 24 seconds in 2000, and changed the clock's resetting to when the ball touched the rim of the basket. Originally, a missed shot where the shot clock expired while the ball is in the air constituted a violation.