, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
I I I I I I I I
➢ Chapter 2: Computing Wages and Salaries
I I I I I
➢ Chapter 3: Social Security Taxes
I I I I
➢ Chapter 4: Income Tax Withholding
I I I I
➢ Chapter 5: Unemployment Compensation Taxes
I I I I
➢ Chapter 6: Analyzing and Journalizing Payroll
I I I I I
➢ Chapter 7: Payroll Project
I I I
,Chapter 1 I
WhichILaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichIPayrollILaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sIEthical?
1. AnswersIwillIvary.ISomeIconcernsIincludeIdataIprivacyIandIintegrityIinItheIsoftwareIsw
itchover,ItaxIandIemployeeIpayIintegrityIonItheInewIsoftware,IandIemployeeIpayImetho
ds.
, 2. AnswersIwillIvary.IKarsynIcouldIchooseItoIignoreIherIsororityIsister’sIrequest,Iclaimi
ngIConfidentiality.ISheIcouldIalsoIdiscontinueIactiveIparticipationIinItheIsorority.IInIan
yIcase,IKarsynImustInotIconsentItoIherIsororityIsister’sIrequestIforIconfidentialIinforma
tion.
ConfidentialIRecords
AsItheIpayrollIclerk,IyourItaskIisItoIprotectItheIprivacyIandIconfidentialityIofItheIinformationIy
ouImaintainIforItheIcompany.IIfIaIstudentIgroup—
orIanyIpersonnelIasideIfromItheIcompany’sIpayrollIemployeesIandIofficers—
wishesItoIreviewIconfidentialIrecords,IyouIshouldIdenyItheirIrequest.IIfIneeded,IyouIshouldIr
eferItheIgroupItoIyourIdepartment’sImanagerItoIdiscussItheImatterIinImoreIdepth.ITheIlawsIt
hatIapplyItoIthisIsituationIareItheIPrivacyIActIofI1974,IU.S.IDepartmentIofIHealthIandIHumanI
ServicesIPrivacyIActI09-40-0006,ICommon-
LawIPrivacyIAct,IComputerIFraudIandIAbuseIAct,IandIpotentiallyIHIPAA.
LargeIvs.ISmall
1. LargeIcompaniesIfaceIissuesIwithImultipleIdepartments,IemployeeIaccessItoIo
nlineIpersonnelIportals,IemployeeIdataIsecurity,IandItimekeepingIaccuracy.
2. ForIsmallIcompanies,IpayrollIprocessingIwillIinvolveIfewerIemployeesIthanIforIlar
gerIcompanies.ISmallerIcompaniesIcouldImaintainItheirIpayrollIneedsIusingIcom
panyIpersonnelIbecauseIofItheIlowerIvolumeIofItransactions.ILargerIcompaniesIn
eedItoIconsiderItheirIavailableItrainedIpayrollIaccountantsIandIotherIstaffItoIdeter
➢ Chapter 1: The Need for Payroll and Personnel Records
I I I I I I I I
➢ Chapter 2: Computing Wages and Salaries
I I I I I
➢ Chapter 3: Social Security Taxes
I I I I
➢ Chapter 4: Income Tax Withholding
I I I I
➢ Chapter 5: Unemployment Compensation Taxes
I I I I
➢ Chapter 6: Analyzing and Journalizing Payroll
I I I I I
➢ Chapter 7: Payroll Project
I I I
,Chapter 1 I
WhichILaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichIPayrollILaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sIEthical?
1. AnswersIwillIvary.ISomeIconcernsIincludeIdataIprivacyIandIintegrityIinItheIsoftwareIsw
itchover,ItaxIandIemployeeIpayIintegrityIonItheInewIsoftware,IandIemployeeIpayImetho
ds.
, 2. AnswersIwillIvary.IKarsynIcouldIchooseItoIignoreIherIsororityIsister’sIrequest,Iclaimi
ngIConfidentiality.ISheIcouldIalsoIdiscontinueIactiveIparticipationIinItheIsorority.IInIan
yIcase,IKarsynImustInotIconsentItoIherIsororityIsister’sIrequestIforIconfidentialIinforma
tion.
ConfidentialIRecords
AsItheIpayrollIclerk,IyourItaskIisItoIprotectItheIprivacyIandIconfidentialityIofItheIinformationIy
ouImaintainIforItheIcompany.IIfIaIstudentIgroup—
orIanyIpersonnelIasideIfromItheIcompany’sIpayrollIemployeesIandIofficers—
wishesItoIreviewIconfidentialIrecords,IyouIshouldIdenyItheirIrequest.IIfIneeded,IyouIshouldIr
eferItheIgroupItoIyourIdepartment’sImanagerItoIdiscussItheImatterIinImoreIdepth.ITheIlawsIt
hatIapplyItoIthisIsituationIareItheIPrivacyIActIofI1974,IU.S.IDepartmentIofIHealthIandIHumanI
ServicesIPrivacyIActI09-40-0006,ICommon-
LawIPrivacyIAct,IComputerIFraudIandIAbuseIAct,IandIpotentiallyIHIPAA.
LargeIvs.ISmall
1. LargeIcompaniesIfaceIissuesIwithImultipleIdepartments,IemployeeIaccessItoIo
nlineIpersonnelIportals,IemployeeIdataIsecurity,IandItimekeepingIaccuracy.
2. ForIsmallIcompanies,IpayrollIprocessingIwillIinvolveIfewerIemployeesIthanIforIlar
gerIcompanies.ISmallerIcompaniesIcouldImaintainItheirIpayrollIneedsIusingIcom
panyIpersonnelIbecauseIofItheIlowerIvolumeIofItransactions.ILargerIcompaniesIn
eedItoIconsiderItheirIavailableItrainedIpayrollIaccountantsIandIotherIstaffItoIdeter
