2014_Payroll_Project_Template_Ch07_ACCT 106

2014_Payroll_Project_Template_Ch07_ACCT 106 - Page 41...

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JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- Oct. 9 Payroll Cash 12 11,097.25 Cash 11 11,097.25 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 24 965.00 Employees SIT Payable 25 434.82 Employees SUTA Payable 25.1 9.94 Employees CIT Payable 26 556.30 Union Dues Payable 28 16.00 Payroll Cash 12 11,097.25 9 Payroll Taxes 56 1,231.14 FICA Taxes Payable - OASDI 20.1 878.09 FICA Taxes Payable - HI 20.2 205.36 FUTA Taxes Payable 21 19.68 SUTA Taxes Payable - Employer 22 128.01 JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- JOURNAL DATE DESCRIPTION DEBIT CREDIT 20-- Page 41 POST. REF. Page 42 POST. REF. Page 43 POST. REF. Page 44 POST. REF. Page 45 POST. REF. Page 46 POST. REF. Page 47 POST. REF. Page 48 POST. REF.
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GENERAL LEDGER Checkpoints ACCOUNT: CASH ACCOUNT Debit Credit Balance Balance POST. BALANCE Oct. 31, 20-- DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Nov. 30, 20-- 20-- Dec. 31, 20-- Oct. 1 Balance a 199,846.33 9 J41 11,097.25 188,749.08 ACCOUNT: PAYROLL CASH ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 11,097.25 11,097.25 Dec. 31, 20-- 9 J41 11,097.25 0.00 ACCOUNT: FICA T AXES PAYABLE - OASDI ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 878.09 878.09 Dec. 31, 20-- 9 J41 878.09 1,756.18 ACCOUNT: FICA T AXES PAYABLE - HI ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 205.37 205.37 Dec. 31, 20-- 9 J41 205.36 410.73 ACCOUNT: FUT A T AXES PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 1 Balance a 392.94 Dec. 31, 20-- 9 J41 19.68 412.62 ACCOUNT: SUT A T AXES PAYABLE - EMPLOYER ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 128.01 128.01 Dec. 31, 20-- ACCOUNT: EMPLOYEES FIT PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 965.00 965.00 Dec. 31, 20-- ACCOUNT: EMPLOYEES SIT PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 434.82 434.82 Dec. 31, 20-- ACCOUNT: EMPLOYEES SUT A PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 9.94 9.94 Dec. 31, 20-- ACCOUNT: EMPLOYEES CIT PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 556.30 556.30 Dec. 31, 20-- ACCOUNT: GROUP INSURANCE PREMIUMS COLLECT ED ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Dec. 31, 20-- ACCOUNT: UNION DUES PAYABLE ACCOUNT Checkpoints Debit Credit POST. BALANCE Balance Balance DATE ITEM REF. DEBIT CREDIT DEBIT CREDIT Oct. 31, 20-- 20-- Nov. 30, 20-- Oct. 9 J41 16.00 16.00 Dec. 31, 20--
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  • Spring '14
  • Taxes, Federal Insurance Contributions Act tax

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