1. LESSON 13-1 Recording A Payroll
4/20/2017
LESSON 13-1
Recording A Payroll

2. Forms of Payroll Information
Payroll Register and Employee Earnings Record
Journal entries to record payroll and employer payroll taxes
Quarterly and annual payroll tax reports are required to report payment of payroll taxes

3. PAYROLL REGISTER Employee Income Tax Payable Social Security
Medicare
Tax Payable
Salary Expense
Debit
Normal Balance
Credit
Normal Balance
Credit
Normal Balance
Credit
Normal Balance    
$5,711.40
$371.00
$354.11
$82.83
Health Insurance Premiums Payable
Savings Bonds Payable
United Way Donations Payable
Cash
Credit
Normal Balance
Credit
Normal Balance
Credit
Normal Balance
Debit
Normal Balance    
$219.00
$35.00
$40.00 $

4. ANALYZING PAYMENT OF A PAYROLL

5. JOURNALIZING PAYMENT OF A PAYROLL
December 15. Paid cash for payroll, $4, Check No. 335. 2 1 3 4 5 6 7
1. Write the date.
5. Write the total amount paid to employees.
2. Write the title of the account debited.
6. Write the titles of accounts credited.
3. Write the check number.
7. Write the amounts credited.
4. Write the account debited.

6. Problems Work Together 13-1 (Text pg. 372)
Application 13-1 (Text pg. 391)