Payroll Accounting

Payroll 2012 edi.

  |   | JOURNAL |   |   | Page  41   |

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DATE | DESCRIPTION | POST. REF. | DEBIT | CREDIT |

20-- |   |   |   |   |   |

Oct. | 9 | Payroll Cash | 12 | 11,058.80 |   |

  |   |    Cash | 11 |   | 11,058.80 |

  |   |   |   |   |   |

  | 9 | Administrative Salaries | 51 | 2,307.69 |   |

  |   | Office Salaries | 52 | 3,353.08 |   |

  |   | Sales Salaries | 53 | 3,600.00 |   |

  |   | Plant Wages | 54 | 4,902.00 |   |

  |   |    FICA Taxes Payable - OASDI | 20.1 |   | 878.09 |

  |   |    FICA Taxes Payable - HI | 20.2 |   | 205.37 |

  |   |    Employees FIT Payable | 24 |   | 1,012.00 |

  |   |    Employees SIT Payable | 25 |   | 434.82 |

  |   |    Employees SUTA Payable | 25.1 |   | 11.33 |

  |   |    Employees CIT Payable | 26 |   | 546.36 |

  |   |    Union Dues Payable | 28 |   | 16.00 |

  |   |    Payroll Cash | 12 |   | 11,058.80 |

  |   |   |   |   |   |

  | 9 | Payroll Taxes | 56 | 1,238.55 |   |

  |   |    FICA Taxes Payable - OASDI | 20.1 |   | 878.09 |

  |   |    FICA Taxes Payable - HI | 20.2 |   | 205.36 |

  |   |    FUTA Taxes Payable | 21 |   | 26.24 |

  |   |    SUTA Taxes Payable - Employer | 22 |   | 128.86 |

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  | 20 | Employees SIT Payable | 25 | 434.82 |   |

  |   |    Cash | 11 |   | 434.82 |

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  | 23 | Payroll Cash | 12 | 11,131.63 |   |

  |   |    Cash | 11 |   | 11,131.63 |

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  |   | JOURNAL |   |   | Page  42 |

  |   |   |   |   |   |

DATE | DESCRIPTION | POST. REF. | DEBIT | CREDIT |

20-- |   |   |   |   |   |

Oct. | 23 | Administrative Salaries | 51 | 2,307.69 |   |

  |   | Office Salaries | 52 | 3,353.08 |   |

  |   | Sales Salaries | 53 | 3,600.00 |   |

  |   |...