tailieunhanh - Lecture Practical business math procedures (10/e): Chapter 9 - Jeffrey Slater
Chapter 9 – Payroll. In this chapter, the learning objectives are: Define, compare, and contrast weekly, biweekly, semimonthly, and monthly pay periods; calculate gross pay with overtime on the basis of time; calculate gross pay for piecework, differential pay schedule, straight commission with draw, variable commission scale, and salary plus commission. | Chapter 9 Payroll Define, compare, and contrast weekly, biweekly, semimonthly, and monthly pay periods Calculate gross pay with overtime on the basis of time Calculate gross pay for piecework, differential pay schedule, straight commission with draw, variable commission scale and salary plus commission Payroll #9 Learning Unit Objectives Calculating Various Types of Employees’ Gross Pay Prepare and explain the parts of a payroll register Explain and calculate federal and state unemployment taxes Payroll #9 Learning Unit Objectives Computing Payroll Deductions for Employees’ Pay; Employers’ Responsibilities Payroll Cycles Hourly Rate of Pay; Calculation of Overtime Gross pay = Hours Employee worked x Rate per hour Hourly overtime pay rate = Regular hourly pay rate x Gross pay = Earnings for 40 hours + Earnings at time-and-a-half rate Hourly Rate of Pay; Calculation of Overtime Employee M T W Th F S Total R Valdez 13 10 8 Rate . | Chapter 9 Payroll Define, compare, and contrast weekly, biweekly, semimonthly, and monthly pay periods Calculate gross pay with overtime on the basis of time Calculate gross pay for piecework, differential pay schedule, straight commission with draw, variable commission scale and salary plus commission Payroll #9 Learning Unit Objectives Calculating Various Types of Employees’ Gross Pay Prepare and explain the parts of a payroll register Explain and calculate federal and state unemployment taxes Payroll #9 Learning Unit Objectives Computing Payroll Deductions for Employees’ Pay; Employers’ Responsibilities Payroll Cycles Hourly Rate of Pay; Calculation of Overtime Gross pay = Hours Employee worked x Rate per hour Hourly overtime pay rate = Regular hourly pay rate x Gross pay = Earnings for 40 hours + Earnings at time-and-a-half rate Hourly Rate of Pay; Calculation of Overtime Employee M T W Th F S Total R Valdez 13 10 8 Rate is $ per hour Hourly overtime pay rate = Regular hourly pay rate x Gross pay = Earnings for 40 hours + Earnings at time-and-a-half rate (40 hours x $9) + ( hours x ) $360 + $ = $ – 40 = overtime hours $9 x = overtime rate Straight Piece Rate Pay Straight Piece Rate Pay Gross pay = Number of units produced x Rate per unit Ryan Foss produced 900 dolls. He is paid $.96 per doll. Calculate his gross pay 900 x $.96 = $864 Differential Pay Schedule Differential Pay Schedule Gross pay = Number of units produced x Various rates per unit Logan Company pays Abby Rogers on the basis of the following schedule: Units Amount produced per unit 1-50 $ .50 51-150 .62 151-200 .75 Over 200 Last week Abby produced 300 dolls. What is Abby’s gross pay? (50 x $.50) +(100 x $.62)+(50 x $.75) + (100 x $) = $ Straight Commission with Draw Commission is a certain percentage of the amount a salesperson sells. Draw is an advance on the .
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