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Student Name:
Class:
Regular Hours
Hours Regular Time Overtime Gross
Employee No. Hourly Rate Worked Earnings Earnings Earnings
12.84$ 48 513.60$ 154.08$ 667.68$
667.68$
41.40
9.68
36.00
151.00
18.00
100.00
311.60$
Correct!
Post
Description Ref Debit Credit
2013
Dec. 31 311.60
311.60
Correct!
Analyze: How much overtime pay did Kathy earn this year?
28,000.00$
667.68
28,667.68$
26,707.20
1,960.48$
Correct!
Cumulative earnings prior to December 31 payroll
Overtime pay for the year
Less: Regular pay
Gross pay for the year
Add: gross pay for week ending December 31
Net Pay
US Savings Bond
United Way
Health & Disability
TRINITY INDUSTRIES
Issued check for weekly payroll
Salaries Payable
Cash
GENERAL JOURNAL
Date
Kathy Burnett
Problem 10.01A
McGraw-Hill
Instructor
Income Tax Withholding
Medicare Tax
Social Security Tax
Gross Pay
Kathy Burnett
$12.84
1.5%
48
Yes
3
$28,000.00
6.20%
1.45%
Use table in Figure 10-2b
$151.00
$18.00
$100.00
Prior cumulative earnings
Withholding allowances claimed on W-4
United States Savings Bond
United Way contribution
Health and disability insurance premiums
Federal income tax
Medicare tax rate
Social Security tax rate
Name
Given Data P10.01A:
Married
Hours worked last pay period
Overtime Rate over 40 hours per week
Hourly Pay Rate
Employee Earnings Information
TRINITY INDUSTRIES
Student Name:
Class:
PAYROLL REGISTER WEEK BEGINNING June 24, 2013
No. of Marital Cumulative No. of Regular Time Gross Cumulative
Name Allow. Status Earnings Hrs. Rate Earnings Amount Earnings
Nelda Anderson 1 M 17,540.00 48 11.75$ 470.00 611.00 18,151.00
Earl Benson 4 M 16,875.00 49 10.50 420.00 561.75 17,436.75
Frank Cortez 1 M 15,980.00 40 10.25 410.00 410.00 16,390.00
Winnie Wu 2 S 14,560.00 52 9.75 390.00 565.50 15,125.50
64,955.00 1,690.00 2,148.25 67,103.25
Correct! Correct! Correct! Correct! Correct!
AND ENDING PAID July 3, 2013
Social Income Net Check Wages
Security FUTA Medicare Tax Amount Number Expense
611.00 8.86 46.00 518.26 611.00
561.75 8.15 17.00 501.78 561.75
410.00 5.95 20.00 358.63 410.00
565.50 8.20 52.00 470.24 565.50
2,148.25 31.15 135.00 1,848.91 2,148.25
Correct! Correct! Correct! Correct! Correct!
Page 15
Post
Date Ref Credit
2013
June 30
133.19
31.15
135.00
1,848.91
July 3
1,848.91
Earnings
June 30, 2010
141.00
611.00
37.88
Medicare
Taxable Wages
Overtime
Earnings
CITY PLACE MOVIE THEATRES
Security
Social
Deductions
Distribution
458.25
175.50
0.00
141.75
25.42
34.83
2,148.25
133.19
565.50
410.00
Wages Payable
1,848.91
Weekly payroll
Wages Expense
Social Security Tax Payable
Wages Payable
Employee Income Tax Payable
Problem 10.02A
McGraw-Hill
Medicare Tax Payable
2,148.25
Correct!
Correct!
561.75
35.06
Instructor
GENERAL JOURNAL
CITY PLACE MOVIE THEATRES
Issued check for weekly payroll
Debit
Description
Cash
Regular
Hours Hourly Marital Withholding Cumulative
Employee Worked Rate Marital Allowances Earnings
48 11.75$ M 1 17,540.00$
49 10.50 M 4 16,875.00
40 10.25 M 1 15,980.00
52 9.75 S 2 14,560.00
1.50%
6.20%
$106,800.00
1.45%
Use tax tables in figure 10.2
Overtime Rate over 40 hours per week
Given Data P10.02A:
CITY PLACE MOVIE THEATRES
Employee Earnings Information
Winnie Wu
Frank Cortez
Earl Benson
Nelda Anderson
Federal income tax
Medicare tax rate
Social Security earnings limit
Social Security tax rate
Student Name:
Class:
PAYROLL REGISTER
Employee
Cumulative Monthly Social Income
Name Earnings Pay Security Medicare Tax Net Pay
170,700.00$ 19,400.00$ 0.00 281.30$ 5,088.00$ 14,030.70$
151,700.00 15,600.00 0.00 226.20 4,388.00 10,985.80
51,800.00 5,000.00 310.00 72.50 1,147.00 3,470.50
Totals 374,200.00$ 40,000.00$ 310.00$ 580.00$ 10,623.00$ 28,487.00$
Correct! Correct! Correct! Correct! Correct! Correct!
Page 22
Post
Date Ref Credit
2013
Oct. 31 40,000.00
310.00
580.00
10,623.00
28,487.00
31 28,487.00
28,487.00
NATURES BEST PUBLISHING COMPANY
NATURES BEST PUBLISHING COMPANY
McGraw-Hill
Instructor
Problem 10.04A
James Wu
Carolyn Wells
Sara Parker
Employee Income Tax Payable
Salaries Expense
Cash
GENERAL JOURNAL
Salaries Payable
Salaries Payable
Social Security Tax Payable
Medicare Tax Payable
Description
Gross Cumulative Employee
Monthly Earnings Income Tax
Employee Salary Prior to 10/31 Withholding
Sara Parker 19,400.00$ 170,700.00$ 5,088.00$
Carolyn Wells 15,600.00 151,700.00 4,388.00
James Wu 5,000.00 51,800.00 1,147.00
Michelle Clark, independent accountant
Monthly 15,500.00$
Gross paid prior to October 31 43,900.00$
Editorial Publishing Services for Betty Jo Bradley
Monthly 5,000.00$
Gross paid prior to October 31 33,100.00$
Social Security tax rate 6.20%
Social Security earnings limit 106,800.00$
Medicare tax rate 1.45%
NATURES BEST PUBLISHING COMPANY
Employee Earnings Information
Given Data P10.04A:
