Chapter 1
SOLUTION MANUAL FOR
PAYROLL ACCOUNTING 2025,
33RD EDITION BY BERNARD J.
BIEG, JUDITH A.
TOLAND.LATEST UPDATE
Copyright Cengage Learning. Powered by Cognero. Page 1
,Chapter 1
TABLE OF CONTENTS
1. CHAPTER 1. THE NEED FOR PAYROLL AND PERSONNEL RECORDS
a. The Payroll Profession
b. Fair Labor Standards Act
c. Federal Insurance Contributions Act
d. Income Tax Withholding Laws
e. Unemployment Tax Acts
f. Recordkeeping Requirements
g. Fair Employment Laws
h. Other Federal Laws Affecting The Need For Payroll And Personnel Records
i. Other State Laws Affecting The Need For Payroll And Personnel Records
j. Human Resources And Payroll Accounting Systems
k. Human Resources System
l. Recordkeeping System
m. Payroll Accounting System
n. Key Terms
o. Key Points Summary
p. Matching Quiz
q. Questions For Review
r. Questions For Discussion
s. Case Problem
2. CHAPTER 2. COMPUTING WAGES AND SALARIES
3. CHAPTER 3. SOCIAL SECURITY TAXES
4. CHAPTER 4. INCOME TAX WITHHOLDING
5. CHAPTER 5. UNEMPLOYMENT COMPENSATION TAXES
6. CHAPTER 6. ANALYZING AND JOURNALIZING PAYROLL
7. PAYROLL PROJECT: COMPREHENSIVE PAYROLL PROJECT OVERVIEW
8. CHAPTER 7. PAYROLL PROJECT
Copyright Cengage Learning. Powered by Cognero. Page 2
,Chapter 1
True / False
1. The Fair Labor Standards Act Is Commonly Known As The Federal Wage And Hour Law.
a. True
b. False
ANS: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.1 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
2. The FLSA Imposes No Recordkeeping Requirements On Employers.
a. True
b. False
ANS: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.2 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
Copyright Cengage Learning. Powered by Cognero. Page 3
, Chapter 1
3. The Employer Is Required By The FLSA To Display A Poster That Informs Employees Of The Provisions Of The Law.
a. True
b. False
ANS: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.3 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
4. All States Have Set Their Minimum Wage To Be The Same As The Federal Government.
a. True
b. False
ANS: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.4 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
Copyright Cengage Learning. Powered by Cognero. Page 4
SOLUTION MANUAL FOR
PAYROLL ACCOUNTING 2025,
33RD EDITION BY BERNARD J.
BIEG, JUDITH A.
TOLAND.LATEST UPDATE
Copyright Cengage Learning. Powered by Cognero. Page 1
,Chapter 1
TABLE OF CONTENTS
1. CHAPTER 1. THE NEED FOR PAYROLL AND PERSONNEL RECORDS
a. The Payroll Profession
b. Fair Labor Standards Act
c. Federal Insurance Contributions Act
d. Income Tax Withholding Laws
e. Unemployment Tax Acts
f. Recordkeeping Requirements
g. Fair Employment Laws
h. Other Federal Laws Affecting The Need For Payroll And Personnel Records
i. Other State Laws Affecting The Need For Payroll And Personnel Records
j. Human Resources And Payroll Accounting Systems
k. Human Resources System
l. Recordkeeping System
m. Payroll Accounting System
n. Key Terms
o. Key Points Summary
p. Matching Quiz
q. Questions For Review
r. Questions For Discussion
s. Case Problem
2. CHAPTER 2. COMPUTING WAGES AND SALARIES
3. CHAPTER 3. SOCIAL SECURITY TAXES
4. CHAPTER 4. INCOME TAX WITHHOLDING
5. CHAPTER 5. UNEMPLOYMENT COMPENSATION TAXES
6. CHAPTER 6. ANALYZING AND JOURNALIZING PAYROLL
7. PAYROLL PROJECT: COMPREHENSIVE PAYROLL PROJECT OVERVIEW
8. CHAPTER 7. PAYROLL PROJECT
Copyright Cengage Learning. Powered by Cognero. Page 2
,Chapter 1
True / False
1. The Fair Labor Standards Act Is Commonly Known As The Federal Wage And Hour Law.
a. True
b. False
ANS: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.1 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
2. The FLSA Imposes No Recordkeeping Requirements On Employers.
a. True
b. False
ANS: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.2 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
Copyright Cengage Learning. Powered by Cognero. Page 3
, Chapter 1
3. The Employer Is Required By The FLSA To Display A Poster That Informs Employees Of The Provisions Of The Law.
a. True
b. False
ANS: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.3 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
4. All States Have Set Their Minimum Wage To Be The Same As The Federal Government.
a. True
b. False
ANS: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.4 - LO: 1
ACCREDITING STANDARDS: AICPA: V1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 6/6/2017 10:33 AM
DATE MODIFIED: 6/6/2017 10:33 AM
Copyright Cengage Learning. Powered by Cognero. Page 4
