Those who are studying in the field of finance and learn accounting information, one of the types of expenses that they are familiar with is the salary fee, and consequently the method of accounting and recording this fee in the offices of newspapers and general They will learn, but it should be noted that the discussion of costs and salaries has a lot of content that any accountant or person working in the salary of an organization or institution will need to have specialized knowledge in this field. In summary, we can identify salary control systems, structure of insurance and tax laws and other legal matters such as overtime and missions and preparation of documents for registration of payroll lists and other issues that we will become more familiar with in the following.