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