J. Bieg, Bridget Stomberg, Chapters 1-7
, 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 X will X vary. X Karsyn X could X choose X to X ignore X her X sorority X sister’s X request,
X claiming
Confidentiality. X She X could X also X discontinue X active X participation X in X the X sorority. X In
X any X case, X Karsyn Xmust Xnot Xconsent Xto Xher Xsorority Xsister’s Xrequest Xfor Xconfidential
information.
X
Confidential XRecords
As Xthe Xpayroll Xclerk, Xyour Xtask Xis Xto Xprotect Xthe Xprivacy Xand Xconfidentiality Xof Xthe Xinformation Xyou
X maintain Xfor Xthe Xcompany. XIf Xa Xstudent Xgroup—or Xany Xpersonnel Xaside Xfrom Xthe Xcompany’s
X payroll X employees Xand Xofficers—wishes Xto Xreview Xconfidential Xrecords, Xyou Xshould Xdeny Xtheir
request. XIf
X X needed, Xyou Xshould Xrefer Xthe Xgroup Xto Xyour Xdepartment’s Xmanager Xto Xdiscuss Xthe
matterin Xmore Xdepth. X The Xlaws Xthat Xapply Xto Xthis Xsituation Xare Xthe XPrivacy XAct Xof X1974, XU.S.
X
X Departmentof XHealth Xand XHuman X Services XPrivacy XAct X09-40-0006, XCommon-Law XPrivacy XAct,
Computer XFraud Xand XAbuse XAct, Xand
X X potentially XHIPAA.
Large Xvs. XSmall
1. Large Xcompanies Xface Xissues Xwith Xmultiple Xdepartments, Xemployee Xaccess Xto
Xonline X personnel Xportals, Xemployee Xdata Xsecurity, Xand Xtimekeeping Xaccuracy.
2. For Xsmall Xcompanies, Xpayroll Xprocessing Xwill Xinvolve Xfewer Xemployees Xthan Xfor Xlarger
X companies. XSmaller Xcompanies Xcould Xmaintain Xtheir Xpayroll Xneeds Xusing Xcompany
X personnel Xbecause Xof Xthe Xlower Xvolume Xof Xtransactions. XLarger Xcompanies Xneed Xto
X consider X their Xavailable Xtrained Xpayroll Xaccountants Xand Xother Xstaff Xto Xdetermine Xif
Xtheycan Xreliably X handle Xthe Xvolume Xof Xpayroll Xneeds Xin Xa Xtimely Xand Xaccurate
Xmanner.
What XIs Xthe XDifference?