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CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3 Preparing Payroll Records.

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Presentation on theme: "CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3 Preparing Payroll Records."— Presentation transcript:

1 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3 Preparing Payroll Records

2 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 2 LESSON 12-3 PAYROLL REGISTER 78910 11 12 page 351 12 3 456 13 8. Health insurance premium deductions 2. Payment date 3. Employee personal data 9. Other employee payroll deductions 4. Earnings 10. Total deductions 5. Federal income tax withheld 11. Net pay 6. Social security tax withheld 12. Total, prove, and rule 7. Medicare tax withheld 13. Check number 1. Pay period date

3 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 LESSON 12-3 EMPLOYEE EARNINGS RECORDS page 353 7. Total and prove 5.Earnings, deductions, net pay 2.Employee personal data 1 1.Last day of quarter 4.Pay period 3.Beginning accumulated earnings 6. Updated accumulated earnings 4 2 7 6 3 5

4 CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 4 LESSON 12-3 TERMS REVIEW payroll register net pay employee earnings record page 355

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