1. CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 13-1 Recording A Payroll

2. CENTURY 21 ACCOUNTING © Thomson/South-Western 2 LESSON 13-1 PAYROLL REGISTER page 369 Salary Expense (gross) Cash (net) Payables (liabilities)

3. CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 13-1 ANALYZING PAYMENT OF A PAYROLL page 370

4. CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 13-1 6.Write the titles of accounts credited. JOURNALIZING PAYMENT OF A PAYROLL 1 2 345 6 page 371 December 15. Paid cash for payroll, $4,609.46. Check No. 335. 7 1.Write the date. 2.Write the title of the account debited. 3.Write the check number. 4.Write the account debited. 7.Write the amounts credited. 5.Write the total amount paid to employees.

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 13-1 Work Together – p. 372 5 LESSON 13-1

6. CENTURY 21 ACCOUNTING © Thomson/South-Western 13-1 Work Together – p. 372 6 LESSON 13-1