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.
After the NCAA expanded the tournament in 1985, it added a shot clock the next season and the 3-point line the year after that. The result: The game has never been the same. The addition of the 3-point line forever altered basketball strategy.