Payroll Accounting 2025, 34th Edition
by Bernard J. Bieg, Bridget Stomberg
Verified Chapters 1 - 7, Complete
, CONTENTS
Chapter611:61The61Need61for61Payroll61and61Personnel61Record
s
Chapter612:61Computing61Wages61and61Salaries
Chapter613:61Social61Security61Taxes
Chapter614:61Income61Tax61Withholding
Chapter615:61Unemployment61Compensation61Taxes
Chapter616:61Analyzing61and61Journalizing61Payroll
Chapter617:61Payroll61Project
,Chapter 1 61
Which61Law?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which61Payroll61Law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s61Ethical?
1. Answers61will61vary.61Some61concerns61include61data61privacy61and61integrity61in61
the61software61switchover,61tax61and61employee61pay61integrity61on61the61new61softw
are,61and61employee61pay61methods.
, 2. Answers61will61vary.61Karsyn61could61choose61to61ignore61her61sorority61sister’s61
request,61claiming61Confidentiality.61She61could61also61discontinue61active61particip
ation61in61the61sorority.61In61any61case,61Karsyn61must61not61consent61to61her61soror
ity61sister’s61request61for61confidential61information.
Confidential61Records
As61the61payroll61clerk,61your61task61is61to61protect61the61privacy61and61confidentiality61o
f61the61information61you61maintain61for61the61company.61If61a61student61group—
or61any61personnel61aside61from61the61company’s61payroll61employees61and61officers—
wishes61to61review61confidential61records,61you61should61deny61their61request.61If61neede
d,61you61should61refer61the61group61to61your61department’s61manager61to61discuss61the61
matter61in61more61depth.61The61laws61that61apply61to61this61situation61are61the61Privacy61A
ct61of611974,61U.S.61Department61of61Health61and61Human61Services61Privacy61Act6109-40-
0006,61Common-
Law61Privacy61Act,61Computer61Fraud61and61Abuse61Act,61and61potentially61HIPAA.
Large61vs.61Small
1. Large61companies61face61issues61with61multiple61departments,61employee61
access61to61online61personnel61portals,61employee61data61security,61and61tim
ekeeping61accuracy.
2. For61small61companies,61payroll61processing61will61involve61fewer61employees6
1than61for61larger61companies.61Smaller61companies61could61maintain61their61p