The biggest debit item in a payroll journal entry is usually the salary and wage expense. This includes all wages, bonuses and vacation payouts paid to employees. Remember to record the gross amount for each employee, not the net.
One of the most significant changes to basketball rules was the introduction of the shot clock. The shot clock was first introduced into basketball in the NBA in the 1950s to speed up the game and to make it more exciting. The game is for the kids not the coach and to slow a game down to help the kids try to even the playing field, so be it. The use of the shot clock would require multiple people running both the clock itself as well as the game clock. The NBA was the first to implement a shot clock in the mid-1950s. Teams should be allowed to slow the game and run the clock. The shot clock represents the amount of time the team with the ball has to attempt a shot at the basket.
The 24-second shot clock has lit the basketball world since its inception. Twenty stubborn years after the NBA, the NCAA would implement a 45-second shot clock, only to reduce it to 35 seconds less than a decade later, and then 30. In 2000, FIBA reduced the maximum length of a possession from 30 seconds to 24.