CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

LESSON 12-3LESSON 12-3

Preparing Payroll Records

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2

LESSON 12-3

PAYROLL REGISTERPAYROLL REGISTER

77 88 99 1010 1111

1212

page 351

11 22

33

44 55 66

1313

8. Health insurance premium deductions2. Payment date

3. Employee personal data9. Other employee payroll deductions

4. Earnings10. Total deductions

5. Federal income tax withheld11. Net pay

6. Social security tax withheld12. Total, prove, and rule

7. Medicare tax withheld13. Check number

1. Pay period date

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

3

LESSON 12-3

EMPLOYEE EARNINGS RECORDSEMPLOYEE EARNINGS RECORDS page 353

7. Total and prove

5. Earnings, deductions, net pay

2. Employee personal data

11

1. Last day of quarter

4. Pay period

3. Beginning accumulated earnings

6. Updated accumulated earnings

44

22

77

66

33

55

CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

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LESSON 12-3

TERMS REVIEWTERMS REVIEW

payroll register net pay employee earnings record

page 355