Ethio. Relief Agency pays the salary of its employees according to the Ethiopia calendar month.
The forth coming data relates to the month of Hidar, 19x5.
Ser Name of Basic Monthly OT Duration
No Employee Salary Allo-wance Hours Of OT
Worked work
Transportation position house
01 Senait Bahiru 15,600 5000 2300 7000 10 Up to 10
p.m.
02 Petros Challa 6400 2100 - 1500 20 10p.m. to
6a.m.
03 Abdu 10800 3400 1500 4000 15 Weekly
Mohammed Rest days
04 Leilla Jemal 9600 1400 500 2400 18 -
05 Kirkos Wolde 4800 500 1400 25 Public
Holiday
N.B. Note that management of the agency usually expects a worker to work 44-hours in a week
and during Hidar 19x8 all workers have done as they have been expected. Besides, all workers of
this agency are permanent employees. Abdu Mohammed agreed to have a monthly Br 2000 be
deducted and paid to the credit Association of the Agency as a monthly saving. Petros and Liela
agreed to have a monthly Br 1500 be deducted and paid to mekedoniya for charity.
Instructions: Based on the above information:
1. Prepare a payroll register (or sheet) for the agency for the month of Hidar, 19X8.
2. Record the payment of salary as of Hidar 30, 19x8-using Ck. No 41 as a source document.
3. Record the payroll taxes expense for the month of Hidar; 19x8 Memorandum No. 10.
4. Record the payment of the claim of the credit Association of the agency that arose form
Hidar's payroll assuming that the payment was made on Tahisas 3, 19x5.
5. Record the payment of the claim of the mekedonya that arose form Hidar's payroll assuming
that the payment was made on Tahisas 3, 19x5.
6. Assuming that the withholding taxes and payroll taxes of the month of Hidar, 19x8 have been
paid on Tahisas 5, 19x8 via Ck. No. 50, recorded the required journal entry.