MD creates a subdirectory anywhere in the directory tree. To create a subdirectory from the root, start the path with a backslash [\]. For example, this command creates a subdirectory called MYDIR in the root directory: md \mydir. If no path is given, the new subdirectory is created in the current directory.
What Is Certified Payroll? Contractors and subcontractors working on government projects typically provide a certified payroll to prove they are paying their workers a prevailing wage, as required in federal, state and local governmental construction and service contracts.
In the payroll entry, you record salaries payable, federal taxes payable, state taxes payable, insurance premiums and other deductions specific to your organization. Record the net pay you owe to your employees in the liability account, salaries payable. Gross pay is the total amount owed to the employees. As an employer, you are obligated to deduct from the gross pay and pay on the employee's behalf such items as taxes, health insurance premiums and union dues.