Thread: Balance sheet and the affect of payroll

In most classroom type examples, salaries are always paid before the month end. Usually on the 15th or the 31st.

What if "company A" paid their employee for the pay period of 15-31 of August but wrote checks to them on the 5th of September, for that pay period.

Would August's balance sheet have a payroll liability account?

Or would the checks that were written for Aug. pay period roll over to September's balance sheet as credit to bank account and debit to payroll liabilities?

Would this affect the income statement as well?

These would be post balance sheet events?