This document discusses recording and paying payroll. It includes a payroll register to record wages for employees, analyzing the accounts impacted by paying payroll including wages expense and various liability accounts, and journalizing the payment of payroll including debiting cash and crediting various liability accounts for the total amount of wages paid.

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

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

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

4. 4
LESSON 13-1CENTURY 21 ACCOUNTING © 2009 South-Western, Cengage Learning
6. Write the titles of accounts
credited.
JOURNALIZING PAYMENT OF AJOURNALIZING PAYMENT OF A
PAYROLLPAYROLL
11
22
33 44 55
66
page 371
December 15. Paid cash for payroll, $4,609.46. Check No. 335.
77
1. Write the date.
2. Write the title of the account
debited.
3. Write the check number.
4. Write the account debited. 7. Write the amounts credited.
5. Write the total amount paid to
employees.