I am new to QB and the Chart of Accounts has already been set up. The Payroll Contr. A/C is set up as TYPE Cash at bank & in hand. Shouldn't it be Current Liabilities?

Hello Oxford_daisy, 

Welcome to the Community page, 

So if you are using Standard Payroll, you can map the payroll journal mapping on the settings: 

The Net pay account=bank account (cash at bank and in hand account type on chart of accounts.) 

Gross pay: payroll expense wages 

PAYE: payroll liabilities HMRC

Main cogwheel> account and settings> payroll> scroll down to journal mapping> select journal mapping> fill in information> save> done  

A sample payroll journal 

Cash at bank and in hand is the account where the funds are taken for payroll. Payroll Current liabilities is usually for payroll tax liability to HMRC.