1. 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

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

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

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

5. CENTURY 21 ACCOUNTING © Thomson/South-Western 5 LESSON 13-1 6.Write the titles of accounts credited. JOURNALIZING PAYMENT OF A PAYROLL 1 2 345 6 page 371 December 15. Paid cash for payroll, $4,609.46. Check No. 335. 7 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.