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Lesson 12 3
Lesson 12 3
Lesson 12 3
Lesson 12 3
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  • 1. LESSON 12-3 Preparing Payroll Records CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
  • 2. 2 PAYROLL REGISTER page 351 1 2 4 5 6 7 8 9 10 11 3 13 12 1. Pay period date 2. Payment date 3. Employee personal data 4. Earnings 5. Federal income tax withheld 6. Social security tax withheld 7. Medicare tax withheld 8. Health insurance premium deductions 9. Other employee payroll deductions 10. Total deductions 11. Net pay 12. Total, prove, and rule 13. Check number CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3
  • 3. 3 EMPLOYEE EARNINGS RECORDS page 353 1. Last day of quarter 2. Employee personal data 3. Beginning accumulated earnings 4. Pay period 2 4 1 5 3 5. Earnings, deductions, net pay 6. Updated accumulated earnings 6 7 7. Total and prove CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3
  • 4. 4 TERMS REVIEW page 355  payroll register  net pay  employee earnings record CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 12-3

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