Ch 9 PAYROLL JES with IMPREST These are three separate Payroll situations on different dates, which need to be recorded via Journal Entries. For EACH Payroll Register Scenario: 1. Record JE 1 EE using the totals in each PR Register. 2. Record JE 1A EE to transfer funds needed into the IMPREST payroll account. 3. Record JE 2 EE to pay employees on the pay date (7 days after the PPE). Emp A Emp B Emp Totals GROSS PAY 1,500.00 1,100.00 663.00 3,263.00 SCENARIO 1 Payroll Register - PPE 11/30/2011 FICA Income Taxes Other Deductions Soc Sec Medicare FWT SWT Medical Dental Pension 93.00 21.75 80.00 8.00 50.00 30.00 25.00 68.20 75.00 15.95 7.50 30.00 50.00 25.00 41.11 9.61 55.00 5.50 50.00 30.00 20.00 47.31 202.31 210.00 21.00 90.00 150.00 70.00 NET PAY 1.192.25 828.35 451.78 2,472.38 SCENARIO 2 Payroll Register - PPE 2/28/2012 FICA Income Taxes Other Deductions Soc Sec Medicare FWT SWT Pay Advance 401K Food Bank 111.60 26.10 100.00 10.00 50.00 30.00 25.00 93.00 21.75 98.00 50.00 30.00 25.00 55.80 13.05 72.00 7.20 50.00 30.00 20.00 260.40 60.90 270.00 27.00 150.00 90.00 70.00 NET PAY 1.447.30 1,172.45 651.95 3,271.70 GROSS PAY 1,800.00 1,500.00 900.00 4,200.00 Emp D Emp E Emp F Totals 9.80 SCENARIO 3 Payroll Register - PPE 11/30/2012 Income Taxes Other Deductions FICA Emp X Emp Y Emp Z Totals GROSS PAY 2,200.00 1,850.00 1,150.00 5,200.00 Soc Sec 136.40 114.70 71.30 322.40 Medicare 31.90 26.83 16.68 75.40 FWT 145.00 122.00 94.00 361.00 SWT 14.50 12.20 9.40 36.10 Garnishmt Child Supprt Union Dues 50.00 30.00 25.00 50.00 30.00 25.00 50.00 30.00 20.00 150.00 90.00 70.00 NET PAY 1,767.20 1,469.28 858.63 4,095.10 Ch 9 PAYROLL JES with IMPREST These are three separate Payroll situations on different dates, which need to be recorded via Journal Entries. For EACH Payroll Register Scenario: 1. Record JE 1 EE using the totals in each PR Register. 2. Record JE 1A EE to transfer funds needed into the IMPREST payroll account. 3. Record JE 2 EE to pay employees on the pay date (7 days after the PPE). Emp A Emp B Emp Totals GROSS PAY 1,500.00 1,100.00 663.00 3,263.00 SCENARIO 1 Payroll Register - PPE 11/30/2011 FICA Income Taxes Other Deductions Soc Sec Medicare FWT SWT Medical Dental Pension 93.00 21.75 80.00 8.00 50.00 30.00 25.00 68.20 75.00 15.95 7.50 30.00 50.00 25.00 41.11 9.61 55.00 5.50 50.00 30.00 20.00 47.31 202.31 210.00 21.00 90.00 150.00 70.00 NET PAY 1.192.25 828.35 451.78 2,472.38 SCENARIO 2 Payroll Register - PPE 2/28/2012 FICA Income Taxes Other Deductions Soc Sec Medicare FWT SWT Pay Advance 401K Food Bank 111.60 26.10 100.00 10.00 50.00 30.00 25.00 93.00 21.75 98.00 50.00 30.00 25.00 55.80 13.05 72.00 7.20 50.00 30.00 20.00 260.40 60.90 270.00 27.00 150.00 90.00 70.00 NET PAY 1.447.30 1,172.45 651.95 3,271.70 GROSS PAY 1,800.00 1,500.00 900.00 4,200.00 Emp D Emp E Emp F Totals 9.80 SCENARIO 3 Payroll Register - PPE 11/30/2012 Income Taxes Other Deductions FICA Emp X Emp Y Emp Z Totals GROSS PAY 2,200.00 1,850.00 1,150.00 5,200.00 Soc Sec 136.40 114.70 71.30 322.40 Medicare 31.90 26.83 16.68 75.40 FWT 145.00 122.00 94.00 361.00 SWT 14.50 12.20 9.40 36.10 Garnishmt Child Supprt Union Dues 50.00 30.00 25.00 50.00 30.00 25.00 50.00 30.00 20.00 150.00 90.00 70.00 NET PAY 1,767.20 1,469.28 858.63 4,095.10