Gross earnings is the total amount an employee earns in a pay period. Payroll deductions are amounts withheld from an employee’s gross earnings.

• Explain the importance of accurate payroll records.

• Compute gross pay using different methods.

• Explain and compute employee-paid withholdings.

• Compute net pay.

• Prepare payroll registers.

• Explain the methods of distributing payroll funds.

• Prepare an employee’s earnings record.