Practical Payroll

Question 1

Details to Date

Answer 1

A7 -> date of payroll - figures from register

A8 -> total

Question 2

Register

Answer 2

HECS - add
Tax benefit - subtract

Net Pay - Total gross pay - total deductions
Cumulative gross pay -> Details to date ‘cumulative gross pay’ + total gross pay

Question 3

CPJ

Answer 3

Date = payroll date, last day of month
Chq number = ddr, then cheque numbers given
Particulars = wages, FROM LEDGER: tax, superannuation payable, other, other
Wages - > ‘wages’ = RegisterP11
Other Payments = from DTD (superannuation D8+H8)

Question 4

GJ 1

Answer 4

Date of payroll
Particulars: Wages, DEDUCTIONS FROM LEDGER
deductions -> Cr column, figures from sum figures of register.
Wages -> Dr, sum of deductions
Narration = (deductions for payroll)

Question 5

GJ 2

Answer 5

Particulars: superannuation expense, superannuation payable.

Payable -> credit column = Register R11

Question 6

Ledger - Wages

Answer 6

All dates
sundry accounts
last day of the month = bank
First three figures from DTD
Date of payroll figure = GJ
Bank figure = DTD Net pay
All debt

Question 7

Superannuation Expense - ledger

Answer 7

Only dates to payroll
Superannuation payable for all
First three DTD, payroll date = GJ.
All Debit

Question 8

Ledger - tax and others

Answer 8

Wages first four, bank on end of month
Credit figures.
First three = DTD
Payroll date = GJ
Bank figure = CPJ in Debit

Question 9

Ledger superannuation Payable

Answer 9

Wages, superannuation expense for each date.
Bank for end of month
DTD first three dates, GJ date of payroll
Bank from CPJ