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College Accounting
, Eighth Edition
Douglas J. McQuaig, Wenatchee Valley College
Patricia A. Bille, Highline Community College
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Chapter 8: Employee Earnings and Deductions
- To define the employer-employee relationship
- To describe laws affecting employment records, withholding, and payments to
employees
- To explain the calculation of hourly wages, piecework wages, salaries, and bonuses
- To explain the use of tax withholding tables
- To introduce and explain the function of a payroll register
- To show the relationship between the payroll register and the payroll entry
- To introduce an employee's individual earnings record
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