Accounting Demystified

Payroll Journal

The payroll journal, also called the payroll register, is used to record the payroll for the company. The columns in this journal will include Date, Employee Name, Check Number, Amount, Gross Payroll, and columns for deductions (social security, Medicare, federal withholding, state withholding, city or local withholding, disability withholding, and voluntary withholdings, such as those for health insurance, dental insurance, 401(k), and any other).

Here is a sample payroll register for the December 25 payroll of the Jeffry Haber Company:

Pay date: December 25, 2002 Pay period: December 5–18, 2002
Employee	Gross Wages	Fed W/H	FICA W/H	Med W/H	State W/H	Net Wages
Jones	2,000	200	124	29	50	1,597
Smith	2,000	100	124	29	20	1,717
Doe	2,000	50	124	29	10	1,787