The column totals in a payroll register
A) are used in the journal entry to record the payroll.
B) are posted directly to the general ledger accounts.
C) are unnecessary.
D) are used at the end of the year to record payroll taxes owed to the IRS.

Question

Quizplus · Accepted Answer

The column totals in a payroll register are used in the journal entry to record the payroll. This is because the payroll register provides a summary of all the payroll transactions that have occurred during a specific period, and the column totals help to reconcile the payroll accounts and ensure that the payroll entries in the general ledger are accurate.

The Column Totals in a Payroll Register