View the step-by-step solution to: Chapter 7 of the text is a comprehensive Payroll Project that

Chapter 7 of the text is a comprehensive...
This question was answered on Dec 29, 2011. View the Answer
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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