A payroll journal is like a payroll register. It has salary, bonuses, commission in other words earnings, any deductions such as 401k, fsa etc, state and income taxes etc.
It shows the gross salary less any deductions "Net pay" for the period.

The Payroll source documents are the employee Time Sheets (or equivalent) that record when the employee worked and generally what they did. These records are subject to audit by the Labor Department, EEOC and probably others that I haven't encountered. These should be bound into a Payroll Source Document folder.

However, there are other employee documents that need to be retained, e.g., their original employment application, employee reviews (if you do them),that record their federal/state tax exemption choices,reporting their annual wages and withholdings, etc.

These can be filed in separate Employee files (by employee name or number) -- or simply integrated into the Payroll Source Document folders (in the week in which they occur). I very much favor the latter -- especially if you're doing computer accounting -- in keeping with my "always file chronological" bias.

For making accounting entries the accounting dept will need the total transactions of the particular payroll run grouped into various expenditure/liability/Income items like salary,loans,ees pension,ers pension,tax, PF/NI etc. This information should be employee wise & relevant cost center of the employee(in a large organisation).

Mostly payroll will have expenses/liabilities only. Few payrolls might have Income also.

To be specific to the reports bit of your question following reports are produced

1) Net pay reconciliations report
2) Deductions report comprising all voluntary and non voluntary deductions
3) Payments report
4) Costing report
5) Exceptions report
6) High pay salary report
7) No pay salary report

With the computerised payroll systems -

=>You saved a lot of your time,
=>Your accuracy and efficiency is increased by many times.
=>Your are free from small and small human mistakes in calculation and linking etc.
=>Once master data is updated(CTC,Reimbursement), rest is taken care by the systems once input is given as and when salary is processed.
=>Better control is exercised.

Variance Report is to know what is the difference between last month salary and the current month salary you can also check in that report all input which you have considered its captured or not

Let the required number of bottles be x.

More machines, More bottles (Direct Proportion)

More minutes, More bottles (Direct Proportion)

 machines6:10time(in min)1:4 ⋮⋮ 270:x 

=> 6 * 1 * x = 10 * 4 * 270

=> x= 1800

Let x men can do the in 12 days and the required number of days be z

More men, Less days     [Indirect Proportion]

Less work, Less days     [Direct Proportion  ]

 men2x:xwork1:12 :: 12 : z

∴2x×1×z=x×12×12

 ⇒z=3

Let the time required by x seconds.

Then, More cloth means More time (Direct Proportion)

So, 0.128 : 1 :: 25 : x

⇒x=1×250.128 => x = 195.31

 So time will be approx 195 seconds