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In this tutorial, we will learn about adjusting for accrued wages. Wages and salaries are the same and refer to the amount paid to employees at the end of the accounting period. Since the end of the accounting period does not align with payday, accrued wages are the wages earned but not yet paid. The adjusting entry records these accrued wages. For example, if employee salaries are $100 a day for a five-day work week, accrued wages accumulate for work days Monday through Friday.