| A | B |
|---|
| employee earnings record | All the payroll information needed to prepare payroll and tax reports is found on the payroll register and ___. |
| payroll register | All the payroll information needed to prepare payroll and tax reports is found on the employee earnings record___. |
| payroll journal entry | The _________ is based on the totals of the Earnings Total column, each deduction column and the Net Pay column. |
| salary expense | The Earnings Total column total is journalized as a debit to ____. |
| asset account | The total of the Net Pay column of the payroll register is credited to ____. |
| liability account | The total of the Federal Income Tax column of a payroll register is credited to ____. |
| expenses | Employer business taxes are ___. |
| Social Security Tax and Medicare Tax | Payroll taxes that are paid by both the employer and the employee are _____. |
| Federal Unemployment Tax | A federal tax used for state and federal administrative expenses of the unemployment program is the ____. |
| State Unemployment Tax | A state tax used to pay benefits to unemployed workers is the ___. |
| Form W-2 | Each employer who withholds income tax, social security tax, and Medicare tax from employee earnings must furnish each employee an ____. |
| Cash | To record the total federal tax payment for employee income tax, social security tax, and Medicare tax, the account credited is ___. |
| liability account | To record the payment of federal unemployment tax, the account debited is _____. |
| Salary Expense | Paid cash for semimonthly payroll is a debit to _____. |
| Payroll Taxes Expense | Recorded employer payroll taxes expense is a debit to _____. |
| Unemployment Tax Payable-Federal | Pay Cash for federal unemployment tax liability is a debit to ____. |
| Unemployment Tax Payable-State | Pay cash for state unemployment tax liability is a debit to ____. |
| from each employer | If an employee works for several employers during the year, that employee must receive a Form W-2 ______ |
| Form W-2 | An employer is required to provide employees with a _____ no later than January 31 of the year following the one for which the report has been completed. |
