The Payroll Register

Upon completion of this unit, you should be able to:

1. Explain the function of the payroll register.

2. Transfer payroll data from time cards or time sheets to a payroll register.

3. Locate and correct errors that may occur in the payroll register.

4. Total and prove a payroll register.

5. Prepare a proof of the payroll register.

6. Use the payroll register to answer detailed questions about employees' pay rates, hours worked, amounts of various deductions, net pay, and the totals of various columns.

7. Explain why it is essential that payroll records be both accurate and legible.

8. Identify and explain the use of each column of a standard payroll register.

9. Explain what is meant by the term transposition of numbers.

10. Compute federal income tax using the percentage method.

11. Compute, for one state (California), income tax for employees whose earnings exceed the earnings covered by the wage-bracket tables.