Thanks for getting back to this thread, @Laura1980. Let me chime in and clarify things for you.
You're right. All payroll items are mapped to a certain account. This way, you can track payroll in QuickBooks. Additionally, you will not be able to set it up if you haven't mapped a payroll item.
For your second question, the purpose of journal entry is for corrections and adjustments to your payroll. Using a Payroll Clearing is a default liability account for your payroll liabilities, such as taxes and deductions you withhold from your employees' pay. The two primary reasons to use a payroll clearing account are enhanced security and more efficient reconciliations and analyses.
You can also coordinate payroll manager if you need in depth insights about mapping payroll items.
Additionally, let me share these articles you can utilize to help manage payroll in QuickBooks:
Feel free to comment below if you have further concerns with managing payroll items in QuickBooks. I'll be around to help always. Take care!
