Appendix A - General Ledger structure Account number is made up of department and object XXXXX-YYYYY XXXXX = Department YYYYY Object Department Name General Ledger Distribution CADM 20000 100% CALL 61120 10% 20000 30% 71000 60% FNDC 61120 100% PAMB 71000 100% Object General Ledger Description 50110 Wages 50210 CPP 50220 EI 50230 EHT 50250 WSIB 50270 OMERS 50290 Benefits Example: Wages for department PAMB would be account 71000-50110Question #3 Below is information for some of our employees. The figures provided under the payroll register have already been verified as accurate. The Dental benefit deducted from an employee represents 25% of the total cost for benefits. The other 75% is covered by the employer. Additonal reference tables are also included: Appendix A defines the general ledger structure along with a break down of specific object codes and departments Appendix B defines rates for various employer costs. Review the payroll register and confirm/correct the figures included in the attached T4 report. Payroll Register Name Dept T4 Baker, John FNDC Paycode Description Current Units Current Dollars YTD Units YTD Dollars Baker, John Earnings 1REG Regular Earnings 35.00 700.00 1,680.00 33,600.00 Box 14 Employment Income 36,400.00 2FVATK Vacation Taken 140.0 2,800.00 Box 16 CPP Deducted 1,637.46 Total Earnings 35.00 700.00 1,820.00 36,400.00 Box 18 El Deducted 651.12 Taxable Benefit Box 20 RPP Contributions 1,747.09 6LIFE Life Insurance Benefit 1.00 15.00 12.00 180.00 Box 22 Income Tax Deducted 8,675.00 Total Taxable Benefit 1.00 15.00 12.00 180.00 Box 40 Other Taxable Benefit 288.00 Deductions 7CPP Canada Pension Plan 1.00 28.73 26.00 1,637.46 Employer CPP Assessed 1,637.46 7EI Employment Insurance 1.00 12.73 26.00 651.12 Employer El Assessed 911.57 7TAX Income Tax 1.00 150.00 26.0 8,675.00 EHT Accrued 709.80 7SDN single Dental 12.00 108.00 WSIB Accrued 2,329.60 70MERS OMERS Pension 1.00 52.91 26.00 1,800.00 Total Deductions 4.00 244.37 116.00 12,871.58 Net Pay 455.63 Name Dept T4 Young, Joe CALL Paycode Description Current Units Current Dollars YTD Units TD Dollars Young, Joe Earnings RE Regular Earnings 28.00 980.00 1,764.00 61,740.00 Box 14 Employment Income 67,468.00 2SKFT Sick Paid 100% 7.00 245.00 56.00 1,960.00 Box 16 CPP Deducted 2,217.60 Total Earnings 35.00 1,225.00 1,820.00 63,700.00 Box 18 El Deducted 1,101.46 Taxable Benefit Box 20 RPP Contributions 5,255.00 6LIFE Life Insurance Benefit 1.00 15.00 12.00 180.00 Box 22 Income Tax Deducted 12,534.00 6CAR Vehicle Benefit 1.00 126.00 26.00 3,276.00 Box 40 Other Taxable Benefit 180.00 Total Taxable Benefit 2.00 141.00 38.00 3,456.00 Deductions Employer 2,217.60 7CPP Canada Pension Plan 1.00 50.95 26.00 2,217.60 Employer El Assessed 1,542.05 7EI Employment Insurance 1.00 24.31 26.00 786.76 EHT Accrued 1,315.63 7TAX ncome Tax 1.00 150.00 26.00 12,534.00 WSIB Accrued 1, 322.37 FDNF Family Dental 12.00 312.00 70MERS OMERS Pension 1.00 155.00 26.00 5,255.00 Total Deductions 4.00 390.27 116.00 21,105.36 Net Pay 834.73