Question

Required:

1. Enter the appropriate information in a payroll register.

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

Assume that payroll records of a branch of indigo Books providedthe following information for the weekly pay period ended December18, 2012:

Employee Lucy Bourdon Maura Wells Carl Boyd Maurice Lamont

Hoursworked 45 50 49 40

40- hours weeklyearnings $440 $500 $850 $380

IncomeTax $62.85 $73.25 $184.10 $42.60

Canada PensionPlan $22.53 $30.70 $0.00 $15.48

Employmentinsurance $9.56 $12.58 0 $6.95

UnitedWay $16 $16 $40 $4

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

Lucy Bourdon and Maurice Lamont work in the office, and MauraWells and Carl Boyd are sales staff. All employees are paid timeand a half for hours worked in excess of 40 hours per week. Showcomputations.

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