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