CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 13-1 CHAPTER 13 OBJECTIVES PAYROLL ACCOUNTING, TAXES, AND REPORTS DEFINE ACCOUNTING TERMS RELATED.

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Presentation transcript:

CENTURY 21 ACCOUNTING © Thomson/South-Western 1 LESSON 13-1 CHAPTER 13 OBJECTIVES PAYROLL ACCOUNTING, TAXES, AND REPORTS DEFINE ACCOUNTING TERMS RELATED TO PAYROLL ACCOUNTING ANALYZE PAYROLL TRANSACTIONS AND RECORD A PAYROLL RECORD EMPLOYER PAYROLL TAXES PREPARE SELECTED PAYROLL TAX REPORTS PAY AND RECORD WITHHOLDING AND PAYROLL TAXES

CENTURY 21 ACCOUNTING © Thomson/South-Western LESSON 13-1 Recording A Payroll

CENTURY 21 ACCOUNTING © Thomson/South-Western 3 LESSON 13-1 PAYROLL REGISTER page 369

CENTURY 21 ACCOUNTING © Thomson/South-Western 4 LESSON 13-1 ANALYZING PAYMENT OF A PAYROLL page 370

CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON Write the titles of accounts credited. JOURNALIZING PAYMENT OF A PAYROLL page 371 December 15. Paid cash for payroll, $4, Check No 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.