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CTE/Business and Marketing Education Curriculum
Accounting II
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Lesson Plans  
Strand 2
Students will prepare payroll records.
  • Accounting -- Preparing Payroll Records
    Introduction of payroll records for a partnership set up as a merchandising business. Introduction of the terms: salary, pay period & payroll. Introduction of payroll time cards, how to fill out payroll time cards, how to use payroll time cards and calculate an employees total earnings. Introduction of the following payroll taxes: Employee Income Tax and FICA Tax. Discussion of other items that can be taken out of an employees check.. Introduction of what a payroll register is, how to fill out a payroll register, and complete a payroll register. Introduction of a payroll bank account, what it is used for, and how to write out payroll checks. Introduction of what an employees earnings record is, how to fill out an employees earnings record and what an employees earning record is used for. Analyze the payment process for payroll, what taxes an employer must pay for each employee, journalizing entries for paying payroll, posting the journal entries for paying payroll and how often to pay the taxes. Calculate the following employer taxes: FICA Taxes, Federal Unemployment Tax and State Unemployment Tax. Introduction of how to journalize the employer taxes and post the employer payroll taxes. Introduction of when and how to report the payroll taxes.

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