analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingenetictesting:*
*DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for medconsent,andimplications
for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.**Emergin
gTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and the
irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvestigialorgan
samongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofprocessesthatdriveev
olutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmallpopulations.**GeneFlow**:
Movementofgenesbetweenpopulationsthroughmigration
Solution Manual For
Payroll Accounting 2025 36th Edition by Bernard J. Bieg, Bridget Stomberg
Chapter 1-7
CHAPTER 1
Note: Working space and special forms are provided for the Practical Problems and the
Continuing Payroll Problem only. If students are required to prepare written answers to
the Questions for Review, Questions for Discussion, and Case Problems, blank paper
should be provided.
Learning Objectives
After studying this chapter, students should be able to:
1. Identify the various laws that affect employers in their payroll operations.
2. Examine the recordkeeping requirements of these laws.
3. Describe the employment procedures generally followed in a Human Resources
Department.
4. Identify the various personnel records used by businesses and the type of
information shown on each form.
5. Identify the payroll register and the employee’s earnings record.
Contents
Chapter 1 outline:
LEARNING OBJECTIVES
THE PAYROLL PROFESSION
FAIR LABOR STANDARDS ACT
FEDERAL INSURANCE CONTRIBUTIONS ACT
INCOME TAX WITHHOLDING LAWS
UNEMPLOYMENT TAX ACTS
RECORDKEEPING REQUIREMENTS
FAIR EMPLOYMENT LAWS
Civil Rights Act of 1964
Executive Orders
Age Discrimination in Employment Act
, Americans with Disabilities Act
OTHER FEDERAL LAWS AFFECTING THE NEED FOR PAYROLL AND PERSONNEL
RECORDS
Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996
Immigration Reform and Control Act of 1986
E-Verify
Family and Medical Leave Act of 1993
1–1
Payroll Accounting
Uniformed Services Employment and Reemployment Rights Act
of 1994 Employee Retirement Income Security Act of 1974
Disclosure
Requirements Affordable
Care Act of 2010 (ACA)
Applicable Large Employers
(ALEs) Small Employers
OTHER STATE LAWS AFFECTING THE NEED FOR PAYROLL AND
PERSONNEL RECORDS
Workers’
Compensation Laws
Disability Benefit Laws
HUMAN RESOURCES AND PAYROLL ACCOUNTING
SYSTEMS HUMAN RESOURCES SYSTEM
Job Descriptions
Requisition for
Personnel
Application for
Employment
Reference Inquiry
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingenet
ictesting:**DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for
medconsent,andimplications for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.*
*EmergingTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and
the irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvesti
gialorgansamongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofp
rocessesthatdriveevolutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmall
populations.**GeneFlow**:Movementofgenesbetweenpopulationsthroughmigration
Hiring Notice
Employee History
Record Change in
Payroll Rate
, Terminating an
Employee
RECORDKEEPING SYSTEM
Employee Access—
Personnel Files
PAYROLL ACCOUNTING
SYSTEM Payroll
Register
Employee’s Earnings
Record Paycheck
Outsourcing
Payroll KEY
TERMS
KEY POINTS SUMMARY
Matching Quiz (p. 1-27)
1. B 6. I 2. D 7. J 3. F 8. C
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Chapter 1 1–3
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingenetictesting:*
*DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for medconsent,andimplications
for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.**Emergin
gTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and the
irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvestigialorgan
samongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofprocessesthatdriveev
olutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmallpopulations.**GeneFlow**:
Movementofgenesbetweenpopulationsthroughmigration
Questions for Review (p. 1-27)
1. The Fair Labor Standards Act sets the minimum wage rate, and the current mini-
, mum wage rate is $7.25 an hour.
2. To meet the requirements of the FLSA, the employer must keep records providing
the following information with respect to each employee’s wages earned:
a. Day and time of day when workweek begins
b. Regular hourly rate of pay
c. Basis of wage payments
d. Hours worked each day
e. Hours worked each week
f. Daily or weekly straight-time pay
g. Amount and nature of exempt pay
h. Weekly overtime pay
i. Total additions to or deductions from wages
j. Total remuneration for payroll period
k. Date of payment
l. Payroll period
3. FICA levies taxes on employers and employees to finance the Federal Old-Age and
Survivors’ Trust Fund, the Federal Disability Insurance Trust Fund, and the Health
Insurance Plan—Medicare. SECA also imposes taxes on the net earnings of the
self-employed individual.
4. The taxes paid to the federal government (FUTA tax) are used to pay the state and
federal administrative expenses incurred in operating the overall unemployment in-
surance program. The taxes paid to the various state governments (SUTA tax) are
used to pay the unemployment compensation benefits to the qualified unemployed
workers.
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingeneti
ctesting:**DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for
medconsent,andimplications for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdis
orders.**EmergingTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-
generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-consumergenetictesting.**SummaryandKeyConcepts**: the
chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologie
s,and the irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores
the principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the
oryofevolutionbynaturalselection:**Voyageof the Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence
for Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructures
andvestigialorgansamongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution*
*:Explorationofprocessesthatdriveevolutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesi
nallelefrequenciesinsmallpopulations.**GeneFlow**:Movementofgenesbetweenpopulationsthroughmigration
5. The unfair employment practices prohibited by the Civil Rights Act of 1964, as
amended, include:
a. Discriminating in hiring, firing, promoting, compensating, or in any other condition
of employment on the basis of race, color, religion, sex, or national origin.
b. Unions may not include or segregate union members on these bases.
c. Employment agencies may not refer or refuse to refer applicants for employment
on the basis of race, color, religion, sex, or national origin.
6. The purpose of the Age Discrimination in Employment Act (ADEA) is to prohibit
discrimination on the basis of age in the employment practices of employers,
employment agencies, and labor unions that are engaged in an industry affecting
interstate commerce.
*DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for medconsent,andimplications
for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.**Emergin
gTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and the
irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvestigialorgan
samongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofprocessesthatdriveev
olutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmallpopulations.**GeneFlow**:
Movementofgenesbetweenpopulationsthroughmigration
Solution Manual For
Payroll Accounting 2025 36th Edition by Bernard J. Bieg, Bridget Stomberg
Chapter 1-7
CHAPTER 1
Note: Working space and special forms are provided for the Practical Problems and the
Continuing Payroll Problem only. If students are required to prepare written answers to
the Questions for Review, Questions for Discussion, and Case Problems, blank paper
should be provided.
Learning Objectives
After studying this chapter, students should be able to:
1. Identify the various laws that affect employers in their payroll operations.
2. Examine the recordkeeping requirements of these laws.
3. Describe the employment procedures generally followed in a Human Resources
Department.
4. Identify the various personnel records used by businesses and the type of
information shown on each form.
5. Identify the payroll register and the employee’s earnings record.
Contents
Chapter 1 outline:
LEARNING OBJECTIVES
THE PAYROLL PROFESSION
FAIR LABOR STANDARDS ACT
FEDERAL INSURANCE CONTRIBUTIONS ACT
INCOME TAX WITHHOLDING LAWS
UNEMPLOYMENT TAX ACTS
RECORDKEEPING REQUIREMENTS
FAIR EMPLOYMENT LAWS
Civil Rights Act of 1964
Executive Orders
Age Discrimination in Employment Act
, Americans with Disabilities Act
OTHER FEDERAL LAWS AFFECTING THE NEED FOR PAYROLL AND PERSONNEL
RECORDS
Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996
Immigration Reform and Control Act of 1986
E-Verify
Family and Medical Leave Act of 1993
1–1
Payroll Accounting
Uniformed Services Employment and Reemployment Rights Act
of 1994 Employee Retirement Income Security Act of 1974
Disclosure
Requirements Affordable
Care Act of 2010 (ACA)
Applicable Large Employers
(ALEs) Small Employers
OTHER STATE LAWS AFFECTING THE NEED FOR PAYROLL AND
PERSONNEL RECORDS
Workers’
Compensation Laws
Disability Benefit Laws
HUMAN RESOURCES AND PAYROLL ACCOUNTING
SYSTEMS HUMAN RESOURCES SYSTEM
Job Descriptions
Requisition for
Personnel
Application for
Employment
Reference Inquiry
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingenet
ictesting:**DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for
medconsent,andimplications for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.*
*EmergingTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and
the irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvesti
gialorgansamongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofp
rocessesthatdriveevolutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmall
populations.**GeneFlow**:Movementofgenesbetweenpopulationsthroughmigration
Hiring Notice
Employee History
Record Change in
Payroll Rate
, Terminating an
Employee
RECORDKEEPING SYSTEM
Employee Access—
Personnel Files
PAYROLL ACCOUNTING
SYSTEM Payroll
Register
Employee’s Earnings
Record Paycheck
Outsourcing
Payroll KEY
TERMS
KEY POINTS SUMMARY
Matching Quiz (p. 1-27)
1. B 6. I 2. D 7. J 3. F 8. C
© 2025 Cengage®. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Chapter 1 1–3
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingenetictesting:*
*DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for medconsent,andimplications
for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdisorders.**Emergin
gTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-
consumergenetictesting.**SummaryandKeyConcepts**: the chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologies,and the
irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores the
principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the oryofevolutionbynaturalselection:**Voyageof the
Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence for
Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructuresandvestigialorgan
samongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution**:Explorationofprocessesthatdriveev
olutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesinallelefrequenciesinsmallpopulations.**GeneFlow**:
Movementofgenesbetweenpopulationsthroughmigration
Questions for Review (p. 1-27)
1. The Fair Labor Standards Act sets the minimum wage rate, and the current mini-
, mum wage rate is $7.25 an hour.
2. To meet the requirements of the FLSA, the employer must keep records providing
the following information with respect to each employee’s wages earned:
a. Day and time of day when workweek begins
b. Regular hourly rate of pay
c. Basis of wage payments
d. Hours worked each day
e. Hours worked each week
f. Daily or weekly straight-time pay
g. Amount and nature of exempt pay
h. Weekly overtime pay
i. Total additions to or deductions from wages
j. Total remuneration for payroll period
k. Date of payment
l. Payroll period
3. FICA levies taxes on employers and employees to finance the Federal Old-Age and
Survivors’ Trust Fund, the Federal Disability Insurance Trust Fund, and the Health
Insurance Plan—Medicare. SECA also imposes taxes on the net earnings of the
self-employed individual.
4. The taxes paid to the federal government (FUTA tax) are used to pay the state and
federal administrative expenses incurred in operating the overall unemployment in-
surance program. The taxes paid to the various state governments (SUTA tax) are
used to pay the unemployment compensation benefits to the qualified unemployed
workers.
analysisofDNA,RNA,orchromosomestodetectgeneticvariationsassociatedwithinheriteddisordersorpredispositionstodiseases.**TypesofGeneticTesting**:Overviewofdifferentmethodsusedingeneti
ctesting:**DiagnosticTesting**:Identificationofaspecificgeneticconditioninanindividual.**CarrierTesting**:Identificationofindividualscarryingrecessivealleles for
geneticdisorders.**PredictiveandPresymptomaticTesting**:Assessmentofrisk for developinggeneticconditionslaterinlife.**PrenatalTesting**:Screening for
geneticdisordersinfetusesduringpregnancy.**NewbornScreening**:Testing for
geneticdisordersshortlyafterbirth.**EthicalandSocialIssuesinGeneticTesting**:Discussiononethicalconsiderationsrelatedtogenetictesting,includingprivacy,confidentiality,in for
medconsent,andimplications for individualsandfamilies.**GeneticCounseling**:Roleofgeneticcounselorsininterpretinggenetictestresults,providingin for mation,andsupportingdecision-
makingregardinggenetictestingandfamilyplanning.**GeneticDisordersandPublicHealth**:Impactofgenetictestingonpublichealthinitiatives,diseaseprevention,andmanagementofgeneticdis
orders.**EmergingTechnologiesinGeneticTesting**:Introductiontoadvancesingenetictestingtechnologies,suchasnext-
generationsequencing(NGS),wholeexomesequencing(WES),anddirect-to-consumergenetictesting.**SummaryandKeyConcepts**: the
chapterconcludeswithasummaryofkeyconceptsrelatedtomutationsandgenetictesting,rein for cingunderstandingof the
causes,consequences,applications,andethicalconsiderationsassociatedwithgeneticvariationandtesting.Chapter13providesacomprehensiveexplorationofmutations,genetictestingtechnologie
s,and the irimplicationsindiagnosing,preventing,andmanaginggeneticdisorders.Itbuildsuponfoundationalknowledgeofmoleculargeneticsandpreparesstudents for fur the
rexplorationintopersonalizedmedicine,geneticcounseling,andethicalissuesingeneticscoveredinsubsequentchaptersof the textbook.Ifyouhavespecificquestionsaboutanyof the
setopicsorwouldlikemoredetailedin for
mationonaparticularaspectofChapter13,feelfreetoask!Chapter14Chapter14of"EssentialsofBiology"bySylviaMaderandMichaelWindelspecht,titled"DarwinandEvolution,"typicallyexplores
the principlesofevolution,itsmechanisms,and the contributionsofCharlesDarwintoevolutionary the
ory.Here’sanoverviewofwhatyoumightfindinthischapter:**IntroductiontoEvolution**:Definitionofevolutionas the processofchangeovertimeinpopulationso for ganisms,leadingto the
diversityoflifeonEarth.**Darwin'sContributions**:OverviewofCharlesDarwin'sobservationsandinsightsthatledto the developmentof the the
oryofevolutionbynaturalselection:**Voyageof the Beagle**:Darwin'stravelsandobservationsofbiodiversityandgeological for
mations.**NaturalSelection**:MechanismproposedbyDarwintoexplainhowevolutionoccursthroughdifferentialsurvivalandreproductiono for ganismswithadvantageoustraits.**Evidence
for Evolution**:Examinationofvariouslinesofevidencesupporting the the oryofevolution:**FossilRecord**:Transitional for
msandpatternsofspecieschangeovertime.**Biogeography**:Distributionofspeciesandsimilaritiesamongorganismsondifferentcontinents.**ComparativeAnatomy**:Homologousstructures
andvestigialorgansamongdifferentspecies.**MolecularBiology**:SimilaritiesinDNA,RNA,andproteinsequencesamongorganismsindicatingcommonancestry.**MechanismsofEvolution*
*:Explorationofprocessesthatdriveevolutionarychange:**NaturalSelection**:Differentialsurvivalandreproductionofindividualswithadvantageoustraits.**GeneticDrift**:Randomchangesi
nallelefrequenciesinsmallpopulations.**GeneFlow**:Movementofgenesbetweenpopulationsthroughmigration
5. The unfair employment practices prohibited by the Civil Rights Act of 1964, as
amended, include:
a. Discriminating in hiring, firing, promoting, compensating, or in any other condition
of employment on the basis of race, color, religion, sex, or national origin.
b. Unions may not include or segregate union members on these bases.
c. Employment agencies may not refer or refuse to refer applicants for employment
on the basis of race, color, religion, sex, or national origin.
6. The purpose of the Age Discrimination in Employment Act (ADEA) is to prohibit
discrimination on the basis of age in the employment practices of employers,
employment agencies, and labor unions that are engaged in an industry affecting
interstate commerce.
