CXC CSEC Principles of Accounts (POA) exam guide: Section 14: Payroll Accounting

CXC CSEC Principles of Accounts Exam guide: Section 14: PAYROLL ACCOUNTING

CXC CSEC Principles of Accounts Exam Guide



The students should be able to:

1. Identify basic source documents of the payroll; Use of time cards, time, electronic clock-in cards. Employee earnings records.

2. Transfer information from time cards or sheets to payroll; Calculation of gross earnings (wages) from employee records.

3. Calculate employees' gross earnings;

Preparation of payroll and wage documents from time cards, computer records.


4. Calculate employees' net pay;

Calculation of statutory deduction and non-statutory  deductions, for example, income tax, social security and mortgage.
5. Distinguish between voluntary and statutory deductions; Statutory and non-statutory deductions.


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tammecka nelson's picture
tammecka nelson (not verified)
Principle of business

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tammecka nelson's picture
guest (not verified)
great help i will get a

great help i will get a distinction

tammecka nelson's picture
Twana Williams (not verified)
i will love to understand

i will love to understand payroll and bad dept

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