In some cases, this information is presented only in the employees' earnings records. This information determines the income tax deductions. Marital status and number of withholding allowances. Many businesses provide a column to record an identifying number such as the time clock number for each employee. A column to record the name of each employee. The total of each distribution column shows the total amount of that department's wage expense. Other firms provide "distribution" columns such as "Sales Salaries," "Office Salaries," and "Plant Wages" for classifying the gross wages and salaries according to the nature of the wage and salary expense. Some large businesses with many departments or branches prepare a separate sheet in the payroll register for each department or branch on each payday. The period covered by the payroll and the pay date. To summarize, the payroll register may provide the following types of information: The title of the form. 1) Title of form 2) The period covered by payroll 3) Department of branch (Office salary, sales salary.) 4) Name of employee 5) Marital Status 6) Time worked 7) Rate of pay 8) Overtime rate and total OT earned 9) Total Earnings 10) Deductions on Total Earnings 11) Net Amount Paid 12) Sometimes (Portion of OASDI AND HI) It provides info needed to prepare the Journal Entries! As you have seen in Figure 1.9, and in completing the Continuing Payroll Problem, the payroll register, which in most cases will be computer-generated, gives detailed information about the payroll for each pay period.
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