R- ac12-1: What is payroll?
R- ac12-2: How are employee earnings determined?
R- ac12-3: Distinguish between earnings of different types of employees.
R- ac12-4: When are bonuses paid?
R- ac12-5: What is the accounting treatment of bonuses?
R- ac12-6: What are employee earnings deductions?
R- ac12-8: What is employer's payroll tax liability?
R- ac12-9: How is an employee income tax dealt with in employer's accounting?
R- ac12-10: What are the three components of a payroll system?
R- ac12-11: What is the purpose of a payroll register?
R- ac12-12: Describe how the components of a payroll system may vary.
R- ac12-13: Outline the major payroll system controls.
R- ac12-14: How are fringe benefits accounted for?
R- ac12-15: How are notes payable used for purchases?
R- ac12-16: What is product warranty? How is it accounted for?
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