What are the main kinds of information contained in a payroll register?

Explain the use of the "Cumulative" column in the employee's earnings record?

What payroll-related expenses does an employer incur because of its employee?

What accounts must be opened in the general ledger to record payroll tax entries?

What accounts are debited and credited when an employer records the electronic transfer (deposit of taxes) for FICA and Federal incomes taxes that have been withheld from an employee's paycheck?