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College Accounting , Eighth Edition
Douglas J. McQuaig, Wenatchee Valley College
Patricia A. Bille, Highline Community College
Teaching Objectives
Chapter 8: Employee Earnings and Deductions

  1. To define the employer-employee relationship

  2. To describe laws affecting employment records, withholding, and payments to employees

  3. To explain the calculation of hourly wages, piecework wages, salaries, and bonuses

  4. To explain the use of tax withholding tables

  5. To introduce and explain the function of a payroll register

  6. To show the relationship between the payroll register and the payroll entry

  7. To introduce an employee's individual earnings record





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