Lesson 13 4

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  • Lesson 13 4

    1. 1. LESSON 13-4 Paying Withholding and Payroll Taxes CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
    2. 2. PAYING THE LIABILITY FOR EMPLOYEE 2 INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning page 383 LESSON 13-4
    3. 3. FORM 8109, FEDERAL DEPOSIT COUPON CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 3 page 384 LESSON 13-4
    4. 4. 4 JOURNALIZING PAYMENT OF LIABILITY FOR EMPLOYEE INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX page 385 January 15. Paid cash for liability for employee income tax, $757.00; social security tax, $1,451.38; and Medicare tax, $339.42; total, $2,547.80. Check No. 347. 1 5 3 2 1. Write the date. 2. Write the titles of the three accounts debited. 4 3. Write the check number. 4. Write the debit amounts. 5. Write the amount of the credit. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4
    5. 5. PAYING THE LIABILITY FOR FEDERAL UNEMPLOYMENT TAX CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning 5 page 386 LESSON 13-4
    6. 6. 6 JOURNALIZING PAYMENT OF LIABILITY FOR FEDERAL UNEMPLOYMENT TAX page 387 January 31. Paid cash for federal unemployment tax liability for quarter ended December 31, $34.60. Check No. 367. 1 2 3 4 5 1. Write the date. 2. Write the title of the account debited. 3. Write the check number. 4. Write the debit amount. 5. Write the amount of the credit to Cash. CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4
    7. 7. 7 JOURNALIZING PAYMENT OF LIABILITY FOR STATE UNEMPLOYMENT TAX page 387 January 31. Paid cash for state unemployment tax liability for quarter ended December 31, $233.55. Check No. 368. 1 2 3 4 5 1. Date 2. Account debited 3. Check number 4. Debit amount 5. Credit amount CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4
    8. 8. 8 TERMS REVIEW page 389  lookback period CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning LESSON 13-4

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