Solutions Manual for Payroll
Accounting 2025, 35th Edition By
Bernard Bieg, Judith Toland
All Chapters 1-7, 100% Original
Verified, A+ Grade.
All Chapters Arranged Reverse: 7-1
This is the Only Original and
Complete Solutions Manual for
35th Edition, All Other Files in The
Market are Fake/Old/Wrong
Edition.
All Supplement Files Download
Link is Added at The End of PDF
File.
, CHAPTER 7
Note to Instructors
Depending upon the availability of time and your goals in teaching the payroll accounting
course, you may use the Payroll Project in one of several ways:
1. Assign only the preparation of payroll registers and posting to employees’ earnings
records.
2. Assign (1) plus recording the entries in the general journal and posting to the
general ledger.
3. Assign (1) and (2) plus completion of the quarterly tax reports.
4. Assign the complete project.
5. Appendix A uses Excel for the short version project in Chapter 7. If students are
completing the short version project using Appendix A, it would be helpful to have them
complete one of the payrolls manually. This would provide a better understanding of the
operations that are being performed by Excel.
6. Appendix B uses Automated General Ledger Software for both the short and long
versions of the project in Chapter 7. This will introduce students to relevant skills
comparable to software currently used in the payroll industry. Completing one of the
payrolls manually is also recommended. Note: If assigning Appendix B, be sure to
use the solutions manual for the Appendix B. The software uses the annualized
percentage method, which can cause cent differences to occur.
Chapter 7 consists of a simulation, or practice set, for payroll accounting. Students will
apply the knowledge acquired in this course to practical payroll situations. This simulation
is a culmination of the information presented in the textbook.
Learning Objectives
After completing the simulation, students should be able to:
1. Prepare payroll registers.
2. Maintain employees’ earnings records.
3. Journalize and post payroll and payroll tax entries.
4. Complete federal, state, and city tax deposit forms and journalize the transactions.
5. Prepare various quarter-end and year-end payroll tax forms.
6. Make the accrual entries for the payroll at the end of a year.
7–1
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
,7–2 Payroll Accounting
Payroll Project Solution (p. 7–24)
JOURNAL
20--
Oct. 9 Payroll Cash............................................... 12 12,570.79
Cash .................................................... 11 12,570.79
9 Administrative Salaries .............................. 51 2,307.69
Office Salaries............................................ 52 4,723.08
Sales Salaries ............................................ 53 3,600.00
Plant Wages............................................... 54 4,898.00
FICA Taxes Payable—OASDI ............. 20.1 962.79
FICA Taxes Payable—HI .................... 20.2 225.18
Employees FIT Payable ...................... 24 684.00
Employees SIT Payable ...................... 25 476.76
Employees SUTA Payable .................. 25.1 10.90
Employees CIT Payable ...................... 26 582.35
Union Dues Payable ............................ 28 16.00
Payroll Cash ........................................ 12 12,570.79
9 Payroll Taxes ............................................. 56 1,396.66
FICA Taxes Payable—OASDI ............. 20.1 962.78
FICA Taxes Payable—HI .................... 20.2 225.17
FUTA Taxes Payable .......................... 21 23.34
SUTA Taxes Payable—Employer........ 22 185.37
20 Employees SIT Payable ............................. 25 476.76
Cash .................................................... 11 476.76
23 Payroll Cash............................................... 12 12,631.55
Cash .................................................... 11 12,631.55
23 Administrative Salaries .............................. 51 2,307.69
Office Salaries............................................ 52 4,723.08
Sales Salaries ............................................ 53 3,600.00
Plant Wages............................................... 54 5,219.60
FICA Taxes Payable—OASDI ............. 20.1 982.72
FICA Taxes Payable—HI .................... 20.2 229.84
Employees FIT Payable ...................... 24 716.00
Employees SIT Payable ...................... 25 486.63
Employees SUTA Payable .................. 25.1 11.12
Employees CIT Payable ...................... 26 594.41
Group Insurance Premiums Collected . 27 182.10
Union Dues Payable ............................ 28 16.00
Payroll Cash ........................................ 12 12,631.55
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
, Chapter 7 7–3
Oct. 23 Payroll Taxes ............................................. 56 1,401.64
FICA Taxes Payable—OASDI............. 20.1 982.72
FICA Taxes Payable—HI .................... 20.2 229.83
FUTA Taxes Payable .......................... 21 3.72
SUTA Taxes Payable—Employer ....... 22 185.37
Nov. 4 Employees SIT Payable ............................ 25 486.63
Cash .................................................... 11 486.63
6 Union Dues Payable .................................. 28 32.00
Cash ..................................................... 11 32.00
6 Payroll Cash .............................................. 12 12,463.13
Cash .................................................... 11 12,463.13
6 Administrative Salaries .............................. 51 2,307.69
Office Salaries ........................................... 52 4,677.85
Sales Salaries............................................ 53 3,600.00
Plant Wages .............................................. 54 4,898.00
FICA Taxes Payable—OASDI............. 20.1 959.99
FICA Taxes Payable—HI .................... 20.2 224.53
Employees FIT Payable ....................... 24 753.00
Employees SIT Payable ....................... 25 475.37
Employees SUTA Payable ................... 25.1 10.87
Employees CIT Payable ....................... 26 580.65
Union Dues Payable ............................ 28 16.00
Payroll Cash ......................................... 12 12,463.13
6 Payroll Taxes ............................................. 56 1,368.71
FICA Taxes Payable—OASDI............. 20.1 959.98
FICA Taxes Payable—HI .................... 20.2 224.51
SUTA Taxes Payable—Employer ....... 22 184.22
13 Payroll Cash .............................................. 12 1,588.58
Cash .................................................... 11 1,588.58
13 Office Salaries ........................................... 52 2,079.32
FICA Taxes Payable—OASDI............. 20.1 128.92
FICA Taxes Payable—HI .................... 20.2 30.15
Employees FIT Payable ...................... 24 174.00
Employees SIT Payable ...................... 25 63.84
Employees SUTA Payable .................. 25.1 1.46
Employees CIT Payable ...................... 26 77.97
Group Insurance Premiums Collected 27 14.40
Payroll Cash ........................................ 12 1,588.58
13 Payroll Taxes ............................................. 56 159.07
FICA Taxes Payable—OASDI............. 20.1 128.92
FICA Taxes Payable—HI .................... 20.2 30.15
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Accounting 2025, 35th Edition By
Bernard Bieg, Judith Toland
All Chapters 1-7, 100% Original
Verified, A+ Grade.
All Chapters Arranged Reverse: 7-1
This is the Only Original and
Complete Solutions Manual for
35th Edition, All Other Files in The
Market are Fake/Old/Wrong
Edition.
All Supplement Files Download
Link is Added at The End of PDF
File.
, CHAPTER 7
Note to Instructors
Depending upon the availability of time and your goals in teaching the payroll accounting
course, you may use the Payroll Project in one of several ways:
1. Assign only the preparation of payroll registers and posting to employees’ earnings
records.
2. Assign (1) plus recording the entries in the general journal and posting to the
general ledger.
3. Assign (1) and (2) plus completion of the quarterly tax reports.
4. Assign the complete project.
5. Appendix A uses Excel for the short version project in Chapter 7. If students are
completing the short version project using Appendix A, it would be helpful to have them
complete one of the payrolls manually. This would provide a better understanding of the
operations that are being performed by Excel.
6. Appendix B uses Automated General Ledger Software for both the short and long
versions of the project in Chapter 7. This will introduce students to relevant skills
comparable to software currently used in the payroll industry. Completing one of the
payrolls manually is also recommended. Note: If assigning Appendix B, be sure to
use the solutions manual for the Appendix B. The software uses the annualized
percentage method, which can cause cent differences to occur.
Chapter 7 consists of a simulation, or practice set, for payroll accounting. Students will
apply the knowledge acquired in this course to practical payroll situations. This simulation
is a culmination of the information presented in the textbook.
Learning Objectives
After completing the simulation, students should be able to:
1. Prepare payroll registers.
2. Maintain employees’ earnings records.
3. Journalize and post payroll and payroll tax entries.
4. Complete federal, state, and city tax deposit forms and journalize the transactions.
5. Prepare various quarter-end and year-end payroll tax forms.
6. Make the accrual entries for the payroll at the end of a year.
7–1
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
,7–2 Payroll Accounting
Payroll Project Solution (p. 7–24)
JOURNAL
20--
Oct. 9 Payroll Cash............................................... 12 12,570.79
Cash .................................................... 11 12,570.79
9 Administrative Salaries .............................. 51 2,307.69
Office Salaries............................................ 52 4,723.08
Sales Salaries ............................................ 53 3,600.00
Plant Wages............................................... 54 4,898.00
FICA Taxes Payable—OASDI ............. 20.1 962.79
FICA Taxes Payable—HI .................... 20.2 225.18
Employees FIT Payable ...................... 24 684.00
Employees SIT Payable ...................... 25 476.76
Employees SUTA Payable .................. 25.1 10.90
Employees CIT Payable ...................... 26 582.35
Union Dues Payable ............................ 28 16.00
Payroll Cash ........................................ 12 12,570.79
9 Payroll Taxes ............................................. 56 1,396.66
FICA Taxes Payable—OASDI ............. 20.1 962.78
FICA Taxes Payable—HI .................... 20.2 225.17
FUTA Taxes Payable .......................... 21 23.34
SUTA Taxes Payable—Employer........ 22 185.37
20 Employees SIT Payable ............................. 25 476.76
Cash .................................................... 11 476.76
23 Payroll Cash............................................... 12 12,631.55
Cash .................................................... 11 12,631.55
23 Administrative Salaries .............................. 51 2,307.69
Office Salaries............................................ 52 4,723.08
Sales Salaries ............................................ 53 3,600.00
Plant Wages............................................... 54 5,219.60
FICA Taxes Payable—OASDI ............. 20.1 982.72
FICA Taxes Payable—HI .................... 20.2 229.84
Employees FIT Payable ...................... 24 716.00
Employees SIT Payable ...................... 25 486.63
Employees SUTA Payable .................. 25.1 11.12
Employees CIT Payable ...................... 26 594.41
Group Insurance Premiums Collected . 27 182.10
Union Dues Payable ............................ 28 16.00
Payroll Cash ........................................ 12 12,631.55
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
, Chapter 7 7–3
Oct. 23 Payroll Taxes ............................................. 56 1,401.64
FICA Taxes Payable—OASDI............. 20.1 982.72
FICA Taxes Payable—HI .................... 20.2 229.83
FUTA Taxes Payable .......................... 21 3.72
SUTA Taxes Payable—Employer ....... 22 185.37
Nov. 4 Employees SIT Payable ............................ 25 486.63
Cash .................................................... 11 486.63
6 Union Dues Payable .................................. 28 32.00
Cash ..................................................... 11 32.00
6 Payroll Cash .............................................. 12 12,463.13
Cash .................................................... 11 12,463.13
6 Administrative Salaries .............................. 51 2,307.69
Office Salaries ........................................... 52 4,677.85
Sales Salaries............................................ 53 3,600.00
Plant Wages .............................................. 54 4,898.00
FICA Taxes Payable—OASDI............. 20.1 959.99
FICA Taxes Payable—HI .................... 20.2 224.53
Employees FIT Payable ....................... 24 753.00
Employees SIT Payable ....................... 25 475.37
Employees SUTA Payable ................... 25.1 10.87
Employees CIT Payable ....................... 26 580.65
Union Dues Payable ............................ 28 16.00
Payroll Cash ......................................... 12 12,463.13
6 Payroll Taxes ............................................. 56 1,368.71
FICA Taxes Payable—OASDI............. 20.1 959.98
FICA Taxes Payable—HI .................... 20.2 224.51
SUTA Taxes Payable—Employer ....... 22 184.22
13 Payroll Cash .............................................. 12 1,588.58
Cash .................................................... 11 1,588.58
13 Office Salaries ........................................... 52 2,079.32
FICA Taxes Payable—OASDI............. 20.1 128.92
FICA Taxes Payable—HI .................... 20.2 30.15
Employees FIT Payable ...................... 24 174.00
Employees SIT Payable ...................... 25 63.84
Employees SUTA Payable .................. 25.1 1.46
Employees CIT Payable ...................... 26 77.97
Group Insurance Premiums Collected 27 14.40
Payroll Cash ........................................ 12 1,588.58
13 Payroll Taxes ............................................. 56 159.07
FICA Taxes Payable—OASDI............. 20.1 128.92
FICA Taxes Payable—HI .................... 20.2 30.15
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
