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College Accounting
John Price, University of North Texas
M. David Haddock, Chattanooga State Technical Comm. College
Horace Brock, University of North Texas
Connie Hahn, Southern Alberta Institute of Technology
Traven Reed, Canadore College
Payroll Computations, Records, and Payment

Learning Objectives

Explain the major federal and provincial laws relating to employee earnings and withholding.

Compute gross earnings of employees.

Determine employee deductions for CPP contributions.

Determine employee deductions for employment insurance premiums.

Determine employee deductions for income taxes.

Enter gross earnings, deductions, and net pay in the payroll register.

Journalize payroll transactions in the general journal.

Maintain an earnings record for each individual employee.




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