, CONTENTS
Chapter 1: The Need for Payroll and Personnel 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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,Chapter 1 l0
Which Law?l0
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which Payroll Law?
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1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
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1. Answers will vary. Some concerns include data privacy and integrity in the softwar
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e switchover, tax and employee pay integrity on the new software, and employee pay
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methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, cla
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imingConfidentiality. She could also discontinue active participation in the sorority.
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l0 In any case,Karsyn must not consent to her sorority sister’s request for confidential
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0 information.
Confidential Records l0
As the payroll clerk, your task is to protect the privacy and confidentiality of the informat
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ion youmaintain for the company. If a student group—
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or any personnel aside from the company’s payroll employees and officers—
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wishes to review confidential records, you should deny their request. If needed, you shou
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ld refer the group to your department’s manager to discuss the matterin more depth. Th
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e laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health a
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nd Human Services Privacy Act 09-40-0006, Common-
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Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small l0 l0
1. Large companies face issues with multiple departments, employee access t
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o onlinepersonnel portals, employee data security, and timekeeping accura
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cy.
2. For small companies, payroll processing will involve fewer employees than for l
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arger companies. Smaller companies could maintain their payroll needs using
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
company personnel because of the lower volume of transactions. Larger comp
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Chapter 1: The Need for Payroll and Personnel Records
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Chapter 2: Computing Wages and Salaries
l0 l0 l0 l0 l0
Chapter 3: Social Security Taxes
l0 l0 l0 l0
Chapter 4: Income Tax Withholding
l0 l0 l0 l0
Chapter 5: Unemployment Compensation Taxes
l0 l0 l0 l0
Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter 1 l0
Which Law?l0
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which Payroll Law?
l0 l0
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
l0
1. Answers will vary. Some concerns include data privacy and integrity in the softwar
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
e switchover, tax and employee pay integrity on the new software, and employee pay
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
methods.
l0
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, cla
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
imingConfidentiality. She could also discontinue active participation in the sorority.
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
l0 In any case,Karsyn must not consent to her sorority sister’s request for confidential
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l
0 information.
Confidential Records l0
As the payroll clerk, your task is to protect the privacy and confidentiality of the informat
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
ion youmaintain for the company. If a student group—
l0 l0 l0 l0 l0 l0 l0 l0 l0
or any personnel aside from the company’s payroll employees and officers—
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
wishes to review confidential records, you should deny their request. If needed, you shou
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
ld refer the group to your department’s manager to discuss the matterin more depth. Th
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
e laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health a
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
nd Human Services Privacy Act 09-40-0006, Common-
l0 l0 l0 l0 l0 l0
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
Large vs. Small l0 l0
1. Large companies face issues with multiple departments, employee access t
l0 l0 l0 l0 l0 l0 l0 l0 l0
o onlinepersonnel portals, employee data security, and timekeeping accura
l0 l0 l0 l0 l0 l0 l0 l0 l0
cy.
2. For small companies, payroll processing will involve fewer employees than for l
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
arger companies. Smaller companies could maintain their payroll needs using
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0
company personnel because of the lower volume of transactions. Larger comp
l0 l0 l0 l0 l0 l0 l0 l0 l0 l0