1. LESSON 13-1
Recording A Payroll
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning

2. 2
PAYROLL REGISTER
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 369
LESSON 13-1

3. 3
ANALYZING PAYMENT OF A PAYROLL
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
page 370
LESSON 13-1

4. JOURNALIZING PAYMENT OF A
PAYROLL
4
page 371
December 15. Paid cash for payroll, $4,609.46. Check No. 335.
1
2
3
4
6
1. Write the date.
2. Write the title of the account
debited.
3. Write the check number.
4. Write the account debited.
5
7
5. Write the total amount paid to
employees.
6. Write the titles of accounts
credited.
7. Write the amounts credited.
CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
LESSON 13-1