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.
When the ball is inbound, the clock starts once a player touches the ball. In the NBA the clock stops after a made shot during the last two minutes of the game and overtime. For college it stops during the last minute of the game and overtime. Overtime If the game is tied after regulation time, there will be overtime. Overtime is 5 minutes long in most leagues. Additional overtimes will be added until one team ends up on top. The Shot Clock In order to speed up the game and to prevent teams from stalling, a shot clock was added. This is how long you have to shoot the ball. If the ball changes possession or hits the rim of the basket, the shot clock starts over. The length of the shot clock is different for different basketball leagues: NCAA College Men - 35 seconds