Payroll Accounting 2017

December 15

Compute the net pay and update the Employees’ Earning Record with the December 15 pay and the new YTD information. Any hours worked in excess of 80 hours during this pay period are considered overtime for nonexempt employees.

  • Complete the Employee Gross Pay tab.
  • Complete the Payroll Register for December 15 Pay. Employee pay will be disbursed on December 19, 2016.
  • You must update the Employee Earning Record Forms for each employee with the ending YTD amounts from November 30 (the prior pay period) in the “Prior Period YTD” rows. Amounts from the current period are auto-populated from the Payroll Register on the row for December 15.
  • Complete the General Journal entries for the December 15 payroll.
  • Update the General Ledger with the ending ledger balances from the November 15 pay period ledger accounts first, and then post the journal entries from the current period to the General Ledger.
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