9. Which one of the following does not apply to payroll accounting?

A. The calculations of the amount of taxes payable to the city.

B. The recording of amounts owed to each employee for each pay period.

C. The calculation of the amount to be accrued to each accounting period for General Expenses.

D. Determining the proper amounts to be withheld from employees' paycheques.

10. Timesheets would be used in which one of the following payroll methods?

A. Straight salary

B. Piecework rate

C. Hourly payroll

D. Commission