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Page 41 JOURNAL DATE 20-- Oct. DESCRIPTION 9 Payroll Cash Cash P OST. DEBIT 12 11 9 Administrative Salaries Office Salaries Sales Salaries Plant...

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Chapter 7 of the text is a comprehensive Payroll Project that should be completed by students to demonstrate understanding of the material covered in Chapters 1-6. For each part of the payroll project you should complete the Journal, General Ledger, Payroll Register, and the Employee Earnings Record as applicable. When completing the Payrolls, complete the payroll register first, then transfer each employee’s amounts to the Employee Earnings Record, then complete the Journal entries applicable to the payroll, and then post to the general ledger.

• Part 1 (40 points) October 20 and October 23 transactions on pages 7-11 and 7-12, in the template this is color coded yellow. Use Journal page 43.

7-11 through 7-17

FICA Taxes Payable—OASDI and FICA Taxes Payable—HI were credited for $878.09 and
$205.37, respectively, the amounts deducted from employees’ wages.
Employees FIT Payable, Employees SIT Payable, Employees SUTA Payable, Employees CIT Payable, and Union Dues Payable were credited for the total amount withheld for each kind of deduction from employees’ wages. In subsequent payroll transactions, Group Insurance Premiums Collected will be credited for the amounts withheld from employees’ wages for this type of deduction. Finally, Payroll Cash was credited for the sum of the net amounts paid all employees.
Þ The payroll taxes for this pay were then recorded in the general journal (page 7-26) as follows:
Payroll Taxes .................................................................. 1,238.55
FICA Taxes Payable—OASDI.................................... 878.09
FICA Taxes Payable—HI ........................................... 205.36
FUTA Taxes Payable .................................................. 26.24
SUTA Taxes Payable—Employer................................ 128.86
Payroll Taxes was debited for the sum of the employer’s FICA, FUTA, and SUTA taxes. The taxable earnings used in computing each of these payroll taxes were obtained from the appropriate column totals of the payroll register. Note that only part of Ford’s wages are taxable ($700 out of $900 gross pay) for FUTA ($7,000 limit). The computation of the debit to Payroll Taxes was:
FICA—OASDI: 6.2% of $14,162.77 ¼ $ 878.09
FICA—HI: 1.45% of $14,162.77 ¼ 205.36
FUTA: 0.8% of $3,280.00 ¼ 26.24
SUTA: 3.703% of $3,480.00 ¼ 128.86
Total Payroll Taxes.................................................. $1,238.55
FICA Taxes Payable—OASDI was credited for $878.09, the amount of the liability for the
employer’s portion of the tax. FICA Taxes Payable—HI was credited for $205.36, the amount of the liability for the employer’s share of this tax. FUTA Taxes Payable was credited for the amount of the tax on the employer for federal unemployment purposes ($26.24). SUTA Taxes Payable—Employer was credited for the amount of the contribution required of the employer under the state unemployment compensation law. This same amount, $128.86, was charged as part of the debit to Payroll Taxes. þ The journal entries were posted to the proper ledger accounts (pages 7-35 to 7-42).

October 15
This is the day on which the deposits of FICA and FIT taxes and the city of
Philadelphia income taxes for the September payrolls are due. However, in order to
concentrate on the fourth-quarter payrolls, we will assume that the deposits for the
third quarter and the appropriate entries were already completed.

October 20
No. 2 On this date, Glo-Brite Paint Company must deposit the Pennsylvania state income
taxes withheld from the October 9 payroll. The deposit rule states that if the employer expects the aggregate amount withheld each quarter to be $1,000 or more, the employer must pay the withheld tax semimonthly.
The tax must be remitted within three banking days after the close of the semimonthly
periods ending on the 15th and the last day of the month. ffi Prepare the journal entry to record the deposit of the taxes, and post to the appropriate ledger accounts. ffl Pennsylvania has eliminated the filing of paper forms (replaced by telefile or online filing). The information needed to telefile is listed on page 7-52—complete the information worksheet needed for the first semimonthly period of October. The company’s Pennsylvania account number is 146-3-3300, its ID number is 31-0450660, its filing password is GBPCOM, and its telephone number is (215) 555-9559.

October 23
No. 3 Prepare the payroll for the last pay period of October from Time Clerk’s Report Nos.
40 and 41.
The proper procedure in recording the payroll follows: ffi Complete the payroll register.
Inasmuch as only a portion of the payroll register sheet was used in recording the
October 9 payroll, the October 23 payroll should be recorded on the same sheet to save
space. On the first blank ruled line after the October 9 payroll, insert
‘‘Payday October 23—For Period Ending October 17, 20—.’’ On the following lines, record the payroll information for the last pay date of October. When recording succeeding payrolls, continue to conserve space by recording two payrolls on each separate payroll register sheet.
The workers in the plant (Bonno and Ryan) are paid time and a half for any hours
worked over eight each workday and for work on Saturdays and are paid twice the
regular hourly rate for work on Sundays or holidays.
With this pay period, the cumulative earnings of several employees exceed the taxable
income base set up by FUTA and SUTA. This factor must be considered in preparing
the payroll register and in computing the employer’s payroll taxes. Refer to each
employee’s earnings record to see the amount of cumulative earnings.

7-12 Chapter 7 Payroll Accounting 2011

Time Clerk’s Report No. 40
For the Week Ending October 10, 20—

Employee Time Record Time Worked Time Lost
S M T W T F S
Bonno, A. V 8 8 8 8 8 4 44hrs ….
Ford, C. L 4 8 8 8 8 36hrs 4hrs*
Russell, V. A. 8 8 8 8 8 40hrs ….
Ryan, N. A. 8 8 8 8 8 40hrs ….
Student 8 8 8 8 4 36hrs ….
Williams, R. V 8 8 8 8 8 40hrs ….
*Time lost on account of death of relative; charged against annual personal leave; no deduction for time lost.


Time Clerk’s Report No. 41
For the Week Ending October 17, 20—

Employee Time Record Time Worked Time Lost
S M T W T F S
Bonno, A. V 8 8 8 8 8 4 44hrs ….
Ford, C. L 4 8 8 8 8 36hrs 4hrs*
Russell, V. A. 8 8 8 8 8 40hrs ….
Ryan, N. A. 8 8 8 8 8 40hrs ….
Student 8 8 8 8 4 36hrs ….
Williams, R. V 8 8 8 8 8 40hrs ….

ffl Make the entry transferring from Cash to Payroll Cash the net amount of the total
payroll, and post. Post the required information from the payroll register to each employee’s earnings record. Ð Record in the journal the salaries, wages, taxes withheld, group insurance premiums collected, union dues withheld, and net amount paid, and post to the proper ledger accounts. The entry required to record the October 23 payroll is the same as that to record the October 9 payroll, except it is necessary to record the liability for the amount withheld from the employees’ wages to pay their part of the group insurance premium. The amount withheld should be recorded as a credit to Group Insurance Premiums
Collected. ð Record in the journal the employer’s payroll taxes and the liabilities created; post to the appropriate ledger accounts.

unit 8 payroll accounting.xls

Page 41 JOURNAL
DATE
20-- Oct. DESCRIPTION 9 Payroll Cash
Cash P OST.
REF. DEBIT 12
11 9 Administrative Salaries
Office Salaries
Sales Salaries
Plant Wages
FICA Taxes Payable - OASDI
FICA Taxes Payable - HI
Employees FIT Payable
Employees SIT Payable
Employees SUTA Payable
Employees CIT Payable
Union Dues Payable
Payroll Cash 51
52
53
54
20.1
20.2
24
25
25.1
26
28
12 2,307.69
3,353.08
3,600.00
4,902.00 9 Payroll Taxes
FICA Taxes Payable - OASDI
FICA Taxes Payable - HI
FUTA Taxes Payable
SUTA Taxes Payable - Employer 56
20.1
20.2
21
22 CREDIT 11,243.20 1,238.55 11,243.20 878.09
205.37
823.00
434.82
11.33
550.96
16.00
11,243.20 878.09
205.36
26.24
128.86 Page 42 JOURNAL
DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION DATE
20-- DESCRIPTION POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT POST.
REF. DEBIT Page 43 JOURNAL CREDIT Page 47 JOURNAL CREDIT Page 48 JOURNAL CREDIT Page 49 JOURNAL CREDIT Page 50 JOURNAL 26,644.52 Your debits and credits should be equal after each journal entry is complete December 31, 20-January 31, 20-- CREDIT Page 46 JOURNAL Journal Checkpoints CREDIT Page 45 JOURNAL October 31, 20-November 30, 20-- CREDIT Page 44 JOURNAL Total debits and credits (calculated automatically): CREDIT CREDIT 26,644.52 G ENERAL LEDGER
ACCOUNT: Checkpoint s CASH DATE Debit
Balance ACCOUNT NO. 11 ITEM POST.
REF. BALANCE DEBIT CREDIT DEBIT CREDIT 20-- Oct. 1 Balance
9 ACCOUNT: PAYROLL CASH DATE ITEM Checkpoint s ACCOUNT NO. 12
POST.
REF. Debit
Balance BALANCE DEBIT CREDIT DEBIT CREDIT 20-- Oct. 9
9 ACCOUNT: J41
J41 11,243.20
11,243.20 FICA T AXES PAYABLE - OASDI DATE ITEM 11,243.20
0.00 9
9 ACCOUNT: CREDIT DEBIT 878.09
878.09 FICA T AXES PAYABLE - HI DATE CREDIT ITEM 878.09
1,756.18 9
9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41
J41 CREDIT DEBIT CREDIT 205.37
205.36 FUT A T AXES PAYABLE DATE ITEM 205.37
410.73 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 26.24 SUT A T AXES PAYABLE - EMPLOYER DATE ITEM 26.24 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 128.86 EMPLOYEES FIT PAYABLE DATE ITEM 128.86 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 823.00 EMPLOYEES SIT PAYABLE DATE ITEM 823.00 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 434.82 EMPLOYEES SUT A PAYABLE DATE ITEM 434.82 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 11.33 EMPLOYEES CIT PAYABLE DATE ITEM 11.33 9 Checkpoint s
Debit
Balance BALANCE DEBIT ACCOUNT: J41 CREDIT DEBIT CREDIT 550.96 GROUP INSURANCE PREMIUMS COLLECT ED DATE ITEM 550.96 DEBIT CREDIT DEBIT Checkpoint s POST.
REF. DEBIT CREDIT DEBIT Debit
Balance BALANCE CREDIT 20-- ACCOUNT: UNION DUES PAYABLE DATE ITEM ACCOUNT: 9 Checkpoint s
Debit
Balance BALANCE J41 CREDIT 16.00 SIMPLE CONT RIBUT IONS PAYABLE DATE ITEM 16.00 DEBIT CREDIT ACCOUNT: POST.
REF. DEBIT CREDIT ADMINIST RAT IVE SALARIES DATE CREDIT ITEM ACCOUNT: 1 Balance
9 2,307.69 POST.
REF. DEBIT OFFICE SALARIES DATE CREDIT ITEM ACCOUNT: 1 Balance
9 3,353.08 POST.
REF. DEBIT SALES SALARIES DATE CREDIT ITEM ACCOUNT: 1 Balance
9 3,600.00 PLANT WAGES DATE CREDIT ITEM ACCOUNT: 1 Balance
9 CREDIT DEBIT CREDIT 42,657.30
47,559.30 4,902.00 POST.
REF. DEBIT PAYROLL T AXES DATE ITEM 1 Balance
9 Checkpoint s
Debit
Balance BALANCE a J41 1,238.55 DEBIT 13,906.21
15,144.76 CREDIT Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 56 CREDIT 20-- Oct. Checkpoint s
Debit
Balance BALANCE DEBIT a J41 Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 54
POST.
REF. 20-- Oct. Checkpoint s
Debit
Balance BALANCE DEBIT 28,525.00
32,125.00 a J41 Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 53 CREDIT 20-- Oct. Checkpoint s
Debit
Balance BALANCE DEBIT 28,350.00
31,703.08 a J41 Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 52 CREDIT 20-- Oct. Checkpoint s
Debit
Balance BALANCE 42,692.27
44,999.96 a J41 Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 51 DEBIT 20-- Oct. Checkpoint s
Debit
Balance BALANCE DEBIT 20-- Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 29 POST.
REF. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 28 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 27 POST.
REF. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 26
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 25.1
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 25
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 24
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 22 POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 21
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 20.2
POST.
REF. 20-- Oct. Checkpoint s
Debit
Balance BALANCE DEBIT J41
J41 Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- ACCOUNT NO. 20.1
POST.
REF. 20-- Oct. Credit
Balance Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- 199,846.33
11,243.20 188,603.13 a J41 Oct. 31, 20-Nov. 30, 20-Dec. 31, 20-- Credit
Balance Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R. No. W/H Allow. NAME
Payday, October 9, 20-- M arit al St at us PAYROLL REGISTER
Time Record GLO-BRITE PAINT COMPANY Regular Earnings S M T W T F S S M T W T F S Hrs. Rate
Per
Hour Amount Overtime Earnings Hrs. Rate
Per
Hour Amount Deductions Total
Earnings OASDI HI FIT SIT SUTA Net Paid CIT Group
Ins. Union
Dues Taxable Earnings Ck.
No. Amount OASDI 672
673
674
675
676
677
678
679
680
681 SIMPLE 1,164.58
1,787.48
716.79
1,125.69
1,785.69
549.64
1,184.46
1,583.86
442.67
902.41 1,412.00
2,250.00
900.00
1,350.00
2,307.69
690.00
1,440.00
2,050.00
540.00
1,223.08 HI FUTA Labor Cost Distribution SUTA Admin. Office Sales Plant Checkpoints For Period Ending October 3, 20-- M
M
S
M
M
S
M
M
S
S 4
5
2
4
3
1
4
2
1
0 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
4
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
8
8 8
8
8
8
8
8
8
8
4
8 80 17.65
80
80
80
80
80
80 18.00
80
72 7.50
80 1,412.00
2,250.00
900.00
1,350.00
2,307.69
690.00
1,440.00
2,050.00
540.00
1,223.08 87.54
139.50
55.80
83.70
143.08
42.78
89.28
127.10
33.48
75.83 20.47
32.63
13.05
19.58
33.46
10.01
20.88
29.73
7.83
17.73 32.00
132.00
51.00
26.00
183.00
39.00
36.00
165.00
18.00
141.00 43.35
69.08
27.63
41.45
70.85
21.18
44.21
62.94
16.58
37.55 1.13
1.80
0.72
1.08
1.85
0.55
1.15
1.64
0.43
0.98 54.93
87.53
35.01
52.52
89.77
26.84
56.02
79.75
21.01
47.58 14,162.77 TOTALS 1,412.00
2,250.00
900.00
1,350.00
2,307.69
690.00
1,440.00
2,050.00
540.00
1,223.08 14,162.77 878.09 205.36 823.00 434.80 11.33 550.93 1,412.00 1,412.00 87.54 20.47 43.35 1.13 54.93 1,412.00 1,412.00 87.54 20.47 43.35 1.13 54.93 8.00 8.00 0.00 16.00 0.00 1,412.00
2,250.00
900.00
1,350.00
2,307.69
690.00
1,440.00
2,050.00
540.00
1,223.08 11,243.26 14,162.77 14,162.77 1,412.00
2,250.00
700.00
1,350.00 900.00
1,350.00 690.00 690.00 690.00 540.00 540.00 540.00
1,223.08 3,280.00 3,480.00 1,350.00
2,307.69
1,440.00
2,050.00 2,307.69 3,353.08 3,600.00 4,902.00 Checkpoints Payday, October 23, 20-- For Period Ending October 17, 20-- Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R. m
m
s
m
m
s
m
m
s
s 4
5
2
4
3
1
4
2
1
0 TOTALS
Payday, November 6, 20-- For Period Ending October 31, 20-- Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Williams, R. Total earnings
Net paid 900.00 17.65 0.00 1,204.58 0.00 0.00 0.00 1,204.58 Total earnings
Net paid 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Checkpoints
Total earnings
Net paid TOTALS
Payday, November 13, 20-- For Period Ending November 14, 20-- Williams, R. Checkpoints
Total earnings
Net paid TOTALS
Payday, November 20, 20-- For Period Ending November 14, 20-- Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student) Checkpoints
Total earnings
Net paid TOTALS
Payday, December 4, 20-- For Period Ending November 28, 20-- Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Russell, V.
Ryan, N.
Sokowski, T.
(Student)
Woods, B. Checkpoints
Total earnings
Net paid TOTALS
Payday, December 14, 20-- For Period Ending December 12, 20-- Russell, V. Checkpoints
Total earnings
Net paid TOTALS
Payday, December 18, 20-- For Period Ending December 12, 20-- Bonno, A.
Ferguson, J.
Ford, C.
Mann, D.
O'Neill, J.
Ryan, N.
Sokowski, T.
(Student)
Woods, B.
Young, P. TOTALS Checkpoints
Total earnings
Net paid 14,162.77
11,243.20 DEPARTMENT OCCUPATION Plant Mixer Operator WORKS IN (STATE) SEX
MF x PA S.S. ACCOUNT NO. 537-10-3481 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE NAME - LAST FIRST BONNO OTHER WEEKLY RATE
HOURLY RATE $55,000 --$.30/M
20___
PAYDAY REGULAR EARNINGS
HRS. RATE 2 80 10/9 OVERTIME EARNINGS AMOUNT HRS. RATE 10,293.40
1,412.00 YEAR-TO-DATE 1 $8 each pay 17.65 11/6
11/20 5 12/4 6 AMOUNT 1,028.60
0.00
0.00
0.00
0.00
0.00
0.00 10/23 3
4 12/18 OVERT IME RAT E CUMULATIVE
EARNINGS Victor
W/H MARITAL ALLOW. 17.65
26.48 STATUS 4 M DEDUCTIONS NET PAID FICA
OASDI 11,322.00
#VALUE! MIDDLE Anthony
$
$
$
$ SALARY UNIION DUES OTHER
HI 701.96
#VALUE! FIT 164.17
#VALUE! 810.00
32.00 SIT SUTA 347.59
#VALUE! 9.06
#VALUE! CIT SIMPLE 440.43
#VALUE! CK. DEDUCTIONS NO. 216.80
8.00 AMOUNT 8,631.99
#VALUE! 672 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Sales Sales Manager PA SEX
MF x S.S. ACCOUNT NO. 486-03-8645 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE NAME - LAST FIRST FERGUSON
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $88,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
RATE AMOUNT 80 10/9 RATE AMOUNT 23,125.00
2,250.00 YEAR-TO-DATE 1 HRS. MARITAL
STATUS 5 M
NET PAID FICA OTHER OASDI 23,125.00
25,375.00 Claude
W/H
ALLOW. DEDUCTIONS EARNINGS
HRS. 2 CUMULATIVE MIDDLE James
58,500 /yr.
1,125.00
28.13 HI FIT SIT SUTA 1,433.75
139.50 335.31
32.63 2,291.00
132.00 709.94
69.08 CIT 18.50
1.80 SIMPLE 899.56
87.53 CK. DEDUCTIONS NO. AMOUNT 132.30 17,304.64
1,787.48 673 10/23 3 11/6 4 11/20 5 12/4 6 12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Office Executive Secretary PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF x 213-09-4567 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE FORD
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $35,000--$.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
HRS. RATE AMOUNT 2 HRS. RATE AMOUNT 6,300.00
900.00 80 10/9 MARITAL
STATUS 2 S
NET PAID FICA
OASDI 6,300.00
7,200.00 Louise
W/H
ALLOW. DEDUCTIONS EARNINGS YEAR-T O-DAT E 1 CUMULATIVE Catherine
1,950.00 /mo.
450.00
11.25
16.88 OTHER
HI 390.60
55.80 91.35
13.05 FIT 639.00
51.00 SIT SUTA 193.41
27.63 CIT 5.04
0.72 SIMPLE CK. DEDUCTIONS NO. 245.07
35.01 AMOUNT 37.80 4,697.73
716.79 674 10/23 3 11/6 4 11/20 5
6 12/4
12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Sales Sales Representative PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF x 282-37-9352 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE MANN
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $53,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
RATE AMOUNT 80 10/9 RATE AMOUNT 5,400.00
1,350.00 YEAR-T O-DAT E 2 HRS. MARITAL
STATUS 4 M
NET PAID FICA
OASDI 5,400.00
6,750.00 Wilson
W/H
ALLOW. DEDUCTIONS EARNINGS
HRS. 1 CUMULATIVE Dewey
2,925.00 /mo.
675.00
16.88 OTHER
HI 334.80
83.70 78.30
19.58 FIT 332.00
26.00 SIT SUTA 165.78
41.45 CIT 4.32
1.08 SIMPLE CK. DEDUCTIONS NO. 210.06
52.52 AMOUNT 31.50 4,243.24
1,125.69 675 10/23 3 11/6 4 11/20 5 12/4 6 12/18 . TOT.
T OT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Administrative President PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST 897-04-1534 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE O'NEILL Joseph
$
60,000 /yr.
$
1,153.85
$
28.85
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $90,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
RATE AMOUNT 80 10/9 HRS. RATE AMOUNT 42,692.27
2,307.69 YEAR-T O-DAT E 1 CUMULATIVE MARITAL
STATUS 3 M
NET PAID FICA OTHER OASDI 42,692.27
44,999.96 Tyler
W/H
ALLOW. DEDUCTIONS EARNINGS
HRS. 2 MIDDLE MF x HI FIT 2,646.92
143.08 619.04
33.46 6,116.00
183.00 SIT SUTA 1,310.65
70.85 34.15
1.85 CIT SIMPLE 1,660.73
89.77 CK. DEDUCTIONS NO. AMOUNT 202.50 30,102.28
1,785.69 676 10/23 3 11/6 4 11/20 5 12/4 6 12/18 . TOT.
T OT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Office Time Clerk PA SEX S.S. ACCOUNT NO. NAME - LAST 314-21-6337 RUSSELL FIRST MIDDLE MF x OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE Virginia
$
1,495 /mo.
$
345.00
$
8.63
$
12.95 SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $27,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
HRS. RATE AMOUNT 2 HRS. RATE AMOUNT 6,240.00
690.00 80 10/9 MARITAL
STATUS S
NET PAID FICA
OASDI 6,240.00
6,930.00 Aloise 1 DEDUCTIONS EARNINGS YEAR-T O-DAT E 1 CUMULATIVE W/H
ALLOW. OTHER
HI 386.88
42.78 90.48
10.01 FIT 642.00
39.00 SIT SUTA 191.56
21.18 CIT 4.99
0.55 SIMPLE CK. DEDUCTIONS NO. 242.74
26.84 AMOUNT 31.50 4,649.85
549.64 677 10/23 3 11/6 4 11/20 5 12/4 6 12/14 . TOT.
T OT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Plant Electrician PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF x 526-23-1223 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE RYAN Norman
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $56,000 -- $.30/M
20___ $8 each pay REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
RATE AMOUNT 80 10/9 2 RATE 13,287.50
1,440.00 YEAR-T O-DAT E 1 HRS. 18.00 1,397.80
0.00
0.00
0.00
0.00
0.00
0.00 10/23 3 11/6
11/20 5
6 AMOUNT 12/4
12/18 MARITAL
STATUS 4 M
NET PAID FICA
OASDI 14,685.30
#VALUE! Allen 18.00
27.00 DEDUCTIONS EARNINGS
HRS. 4 OVERT IME RAT E CUMULATIVE W/H
ALLOW. OTHER
HI 910.49
#VALUE! 212.94
#VALUE! FIT 1,070.00
36.00 SIT SUTA 450.84
#VALUE! 11.75
#VALUE! CIT SIMPLE 571.26
#VALUE! CK. DEDUCTIONS NO. 235.70
8.00 AMOUNT 11,222.32
#VALUE! 678 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Plant Supervisor PA SEX S.S. ACCOUNT NO. NAME - LAST 662-04-8832 SOKOWSKI FIRST MIDDLE MF x OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE Thomas
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $80,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
RATE AMOUNT 80 10/9 RATE AMOUNT 16,650.00
2,050.00 YEAR-T O-DAT E 1 HRS. STATUS 2 M
NET PAID FICA OTHER OASDI 16,650.00
18,700.00 MARITAL ALLOW. DEDUCTIONS EARNINGS
HRS. 2 CUMULATIVE James
W/H 1,025.00
25.63 HI FIT 1,032.30
127.10 241.43
29.73 2,002.00
165.00 SIT SUTA 511.16
62.94 CIT 13.32
1.64 SIMPLE CK. DEDUCTIONS NO. 647.69
79.75 AMOUNT 94.50 12,107.60
1,583.86 679 10/23 3 11/6 4 11/20 5 12/4 6 12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Office Accounting Trainee PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE $
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $21,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
HRS. 2 72 10/9 RATE AMOUNT HRS. RATE AMOUNT 5,550.00
540.00 7.50 STATUS S
NET PAID FICA
OASDI 5,550.00
6,090.00 MARITAL 1 DEDUCTIONS EARNINGS YEAR-T O-DAT E 1 CUMULATIVE W/H
ALLOW. 7.50
11.25 OTHER
HI 344.10
33.48 80.48
7.83 FIT 409.00
18.00 SIT SUTA 170.38
16.58 CIT 4.44
0.43 SIMPLE CK. DEDUCTIONS NO. 215.90
21.01 AMOUNT 32.40 4,293.30
442.67 680 10/23 3 11/6 4 11/20 5 12/4 6 12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Office Programmer PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF x 518-30-6741 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE WILLIAMS Ruth
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $48,000 -- $.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY
HRS. RATE AMOUNT 80 10/9 2 HRS. RATE AMOUNT 10,260.00
1,223.08 MARITAL
STATUS 0 S
NET PAID FICA
OASDI 10,260.00
11,483.08 Virginia
W/H
ALLOW. DEDUCTIONS EARNINGS YEAR-T O-DAT E 1 CUMULATIVE 2,650 /mo.
611.54
15.29
22.94 OTHER
HI 636.12
75.83 FIT SIT 148.77
17.73 1,606.00
141.00 314.98
37.55 SUTA CIT 8.21
0.98 SIMPLE CK. DEDUCTIONS NO. 399.11
47.58 AMOUNT 59.40 7,087.41
902.41 681 10/23 3 11/6 4 11/13 5
6
QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Office Programmer PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF x 724-03-1587 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE WOODS Beth
$
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $47,000--$.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY CUMULATIVE RATE AMOUNT HRS. RATE AMOUNT W/H MARITAL ALLOW. STATUS 1 S DEDUCTIONS EARNINGS
HRS. Anne 2,600 /mo.
600.00
15.00 NET PAID FICA
OASDI OTHER
HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT YEAR-T O-DAT E 1
2
3
4
5
6 12/4
12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint DEPARTMENT OCCUPATION WORKS IN (STATE) Sales Field Sales Representative PA SEX S.S. ACCOUNT NO. NAME - LAST FIRST YOUNG Paul MIDDLE MF x 432-07-6057 OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE $
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE $32,000--$.30/M
20___ OVERT IME RAT E REGULAR EARNINGS OVERTIME EARNINGS PAYDAY CUMULATIVE RATE AMOUNT HRS. RATE AMOUNT W/H MARITAL ALLOW. STATUS 1 S DEDUCTIONS EARNINGS
HRS. Winston
1,750 /mo.
403.85
10.10 NET PAID FICA
OASDI OTHER
HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT YEAR-T O-DAT E 1
2
3
4
5
6 12/18 QTR. TOT.
YR. TOT. Checkpoint Checkpoint OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE $
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE
OVERT IME RAT E 20___ REGULAR EARNINGS OVERTIME EARNINGS PAYDAY CUMULATIVE RATE AMOUNT HRS. RATE AMOUNT MARITAL
STATUS DEDUCTIONS EARNINGS
HRS. W/H
ALLOW. NET PAID FICA
OASDI OTHER
HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT YEAR-T O-DAT E 1
2
3
4
5
6
QTR. TOT.
YR. TOT.
OCCUPATION DEPARTMENT WORKS IN (STATE) SEX S.S. ACCOUNT NO. NAME - LAST FIRST MIDDLE MF
OTHER DEDUCTIONS INFORMATION
GROUP INSURANCE $
$
$
$ SALARY UNIION DUES OTHER WEEKLY RATE
HOURLY RATE
OVERT IME RAT E 20___ REGULAR EARNINGS OVERTIME EARNINGS PAYDAY 1
2
3
4
5
6
QTR. TOT.
YR. TOT. RATE AMOUNT HRS. RATE AMOUNT MARITAL
STATUS DEDUCTIONS EARNINGS
HRS. YEAR-T O-DAT E CUMULATIVE W/H
ALLOW. NET PAID FICA
OASDI OTHER
HI FIT SIT SUTA CIT SIMPLE CK. DEDUCTIONS NO. AMOUNT

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This question was asked on Dec 29, 2011 and answered on Dec 29, 2011.

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