Title: Record payroll and payroll tax expense transactions.
Course: Accounting (12104-I) > Section: Implementing Payroll and Payroll Tax Procedures

Recording should include recording the

- employee’s payroll liability, using the payroll register
- employer’s payroll expenses, using payroll tax expense
- payment of payroll, using wage and salaries payable
- payment of FICA and federal income tax payable
- payment of FUTA and SUTA taxes.