Chapter 1: The Need for Payroll and Personnel
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Records
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Chapter 2: Computing Wages and Salaries
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Chapter 3: Social Security Taxes
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Chapter 4: Income Tax Withholding
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Chapter 5: Unemployment Compensation Taxes
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Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter1 g
Which Law? g
1. K g g
2. H g g
3. B g g
4. F g g
5. I g g
6. J g g
7. A g g
8. D g g
9. G g g
10. C g
11. E g
12. L g
Which Payroll Law? g g
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? g
1. Answers will vary. Some concerns include data privacy and integrity
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g in the software switchover, tax and employee pay integrity on the
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g new software, and employee pay methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s
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g request, g claiming Confidentiality. g g She g could g also g discontinue g active
g participation in the sorority. In any case, Karsyn must not consent to
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g her sorority sister’s request for confidential information.
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Confidential Records g
As the payroll clerk, your task is to protect the privacy and
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g confidentiality of the information youmaintain for the company. If a g g g g g g g g g
g student group—or any personnel aside from the company’s payroll
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g employees and officers—wishes g g
to review confidential records, you should deny their request. If needed,
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g you should refer the group to your department’s manager to discuss the
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g matterin more depth. The laws that apply to this situation are the
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g Privacy Act of 1974, U.S. Departmentof Health and Human Services Privacy
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g Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
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g and potentially HIPAA.
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Large vs. Small g g
1. Large companies face issues with multiple departments,
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g employee access to onlineuupersonnel portals, employee data
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g security, and timekeeping accuracy. g g g
2. For small companies, payroll processing will involve fewer
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g employees than for larger companies. Smaller companies could g g g g g g g