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.

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

Contingent or temporary workers have little or no job security as their employment is based on a temporary
Contingent workers are not committed to the organization for a long run, as they know that they will be out of there in very short period of time

Payroll is defined as its a remuneration given for work done by individuals on daily,monthly,weekly etc....

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 days be x.

Less persons, More days (Indirect Proportion)

More working hours per day, Less days (Indirect Proportion)

Persons30:39Working hours/day6:5⋮⋮ 12:x

=> 30 * 6 * x = 39 * 5 * 12 

=> x= 13

After 10 days : 150 men had food for 35 days.

Suppose 125 men had food for x days.

Now, Less men, More days (Indirect Proportion)

∴ 125 : 150 :: 35 : x    ⇔   125 x x = 150 x 35

 ⇒x=150×35125=42