The primary function of a payroll department is to process payment to employees. Thus, depending on the size of the company or organization, a payroll accountant's duties can range from basic office responsibilities to accurately maintaining multiple payroll accounts. But the preparation of ledger entries with earnings and deductions is the basis of this position, as the American Payroll Association (APA) explains (www.americanpayroll.org). According to the U.S. Bureau of Labor and Statistics (BLS) and the APA, some of the duties expected to be performed by a payroll accountant include: