An important part of a payroll accountant's responsibilities is to calculate the net pay for employees. The net pay must be accurate and take into account the employee's correct wage, overtime (if applicable), withholdings, and other deductions. 
In this lecture video, I am reviewing the principles of computing net pay and demonstrating the detailed steps by using practical examples. These detailed steps are important for you to understand, and you will need to be able to apply this knowledge in your homework and the unit exams.
Ask yourself: Are all of the steps clear? In what area do you need more practice?
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