Required:

1. Enter the appropriate information in a payroll register.

2. Record the payroll information in a general journal, crediting net pay to cash

Assume that payroll records of a branch of indigo Books provided the following information for the weekly pay period ended December 18, 2012:

Employee Lucy Bourdon Maura Wells Carl Boyd Maurice Lamont

Hours worked 45 50 49 40

40- hours weekly earnings $440 $500 $850 $380

Income Tax $62.85 $73.25 $184.10 $42.60

Canada Pension Plan $22.53 $30.70 $0.00 $15.48

Employment insurance $9.56 $12.58 0 $6.95

United Way $16 $16 $40 $4

Earnings at end of previous week) $19,130 $28,400 $56,380 $8966

Lucy Bourdon and Maurice Lamont work in the office, and Maura Wells and Carl Boyd are sales staff. All employees are paid time and a half for hours worked in excess of 40 hours per week. Show computations.

Payroll Register

GROSS PAY

DEDUCTIONS

NET PAY

ACCOUNT DEBITED

EMPLOYEE NAME

HRS

STRAIGHT-TIME

OVER-TIME

TOTAL

INCOME TAX

CANADA PENSION PLAN

EMPLOY-MENT INS.

UNITED WAY

TOTAL

AMOUNT

CHQ. NO.

OFFICE SALARIES EXPENSE

SALES SALARIES EXPENSE

Computations:

Req. 2

General Journal
DATE 2012		ACCOUNT TITLES AND EXPLANATIONS	POST. REF.	DEBIT	CREDIT