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Chapter 12

Chapter 12. Preparing Payroll Records. In Chapter 12. You will learn: Define accounting terms related to payroll records. Identify accounting practices related to payroll records. Complete a payroll time card. Calculate payroll taxes.

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LESSON 13-1

LESSON 13-1. Recording A Payroll. PAYROLL REGISTER. page 369. Salary Expense Debited. Liabilities Credited. Cash Credited. Until payroll is recorded in the journal and then posted to the ledger accounts, the accounts are not up to date. ANALYZING PAYMENT OF A PAYROLL. page 370.

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CHAPTER 13

CHAPTER 13. Payroll Accounting, Taxes, and Reports. 13-1 RECORDING PAYROLL. page 369. The payroll register and employee earnings records provide all the payroll information need to prepare payroll and payroll tax reports.

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Federal unemployment tax rate - PowerPoint PPT Presentation

Chapter 12

LESSON 13-1

CHAPTER 13