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