SOLUTION MANUAL
Payroll Accounting 2024
BERNARD BIEG, JUDITH TOLAND, BRIDGET STOMBERG
34th Edition
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
Chapter 2: Computing Wages and Salaries
Chapter 3: Social Security Taxes
Chapter 4: Income Tax Withholding
Chapter 5: Unemployment Compensation Taxes
Chapter 6: Analyzing and Journalizing Payroll
Chapter 7: Payroll Project
,Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. Answers will vary. Some concerns include data privacy and integrity in the software switchover,
tax and employee pay integrity on the new software, and employee pay methods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claiming
Confidentiality. She could also discontinue active participation in the sorority. In any case, Karsyn
must not consent to her sorority sister’s request for confidential information.
Confidential Records
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
maintain for the company. If a student group—or any personnel aside from the company’s payroll
employees and officers—wishes to review confidential records, you should deny their request. If
needed, you should refer the group to your department’s manager to discuss the matterin more depth.
The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human
Services Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
potentially HIPAA.
Large vs. Small
1. Large companies face issues with multiple departments, employee access to online
personnel portals, employee data security, and timekeeping accuracy.
2. For small companies, payroll processing will involve fewer employees than for larger
companies. Smaller companies could maintain their payroll needs using company personnel
because of the lower volume of transactions. Larger companies need to consider their
available trained payroll accountants and other staff to determine if theycan reliably handle
the volume of payroll needs in a timely and accurate manner.
What Is the Difference?
Payroll Accounting 2024
BERNARD BIEG, JUDITH TOLAND, BRIDGET STOMBERG
34th Edition
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
Chapter 2: Computing Wages and Salaries
Chapter 3: Social Security Taxes
Chapter 4: Income Tax Withholding
Chapter 5: Unemployment Compensation Taxes
Chapter 6: Analyzing and Journalizing Payroll
Chapter 7: Payroll Project
,Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. Answers will vary. Some concerns include data privacy and integrity in the software switchover,
tax and employee pay integrity on the new software, and employee pay methods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claiming
Confidentiality. She could also discontinue active participation in the sorority. In any case, Karsyn
must not consent to her sorority sister’s request for confidential information.
Confidential Records
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
maintain for the company. If a student group—or any personnel aside from the company’s payroll
employees and officers—wishes to review confidential records, you should deny their request. If
needed, you should refer the group to your department’s manager to discuss the matterin more depth.
The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human
Services Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
potentially HIPAA.
Large vs. Small
1. Large companies face issues with multiple departments, employee access to online
personnel portals, employee data security, and timekeeping accuracy.
2. For small companies, payroll processing will involve fewer employees than for larger
companies. Smaller companies could maintain their payroll needs using company personnel
because of the lower volume of transactions. Larger companies need to consider their
available trained payroll accountants and other staff to determine if theycan reliably handle
the volume of payroll needs in a timely and accurate manner.
What Is the Difference?
