Accounting 2 – 5/07/18
I. Bellwork Q&A
- Where does the information to journalize the payment of payroll originate?
- What account is used to record the total payment of payroll?
- What account is used to record the amount of net pay?
II. Objectives:
- Calculate and record employer payroll taxes
- Create a brace map identifying the accounts included in journalizing Salary Expense.
III. Recording Employer Payroll Taxes p382-386
Discussion/Notebook
- Employer Payroll Taxes
- Employer Social Security and Medicare Taxes
- Federal Unemployment Tax
- State Unemployment Tax
- Brace Map: Employer Payroll Taxes
IV, Classwork
- iLearn – Math Worksheet Chapter 13
- 13-2 Working Together and On Your Own
- 13.2 Application Problem
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