Principles of Financial Accounting · 免费预览
记录薪资交易
薪资会计将工资总额分层为：对政府的代扣款项（由此形成对政府的负债）、支付给员工的实得工资，以及雇主税负（进一步增加费用），其中每一项都要在整个支付周期中通过会计分录予以记录。
1. Gross wages to net pay
Gross wages to net pay
2. The employer's own taxes
The employer's own taxes
3. Remittance and reporting
Remittance and reporting
4. Internal control over payroll
Internal control over payroll
5. Withholding classification
Amounts withheld from employee paychecks for federal income tax and FICA are recorded as what?
6. Employer taxes entry
A company's employer payroll taxes for the period total 2,100 dollars. Which entry applies?
7. Net pay computation
Gross wages are 20,000 dollars and withholdings total 4,000 dollars. What is net pay?
8. Payroll control purpose
Why does payroll control require supervisors to approve time records?
9. Employer matching name
The combined Social Security and Medicare taxes are known by the four-letter abbreviation ____.
10. Labor cost total
Gross wages are 20,000 dollars and employer payroll taxes are 2,100 dollars. Compute the company's total labor cost for the period in dollars, number only.