Bernard
J. Bieg, Bridget Stomberg, Chapters 1-7
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
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Chapter2: Computing Wages andSalaries
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Chapter3: SocialSecurity Taxes
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Chapter4:Income TaxWithholding
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Chapter5:UnemploymentCompensationTaxes
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Chapter6:Analyzing andJournalizing Payroll
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Chapter7: PayrollProject
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,Chapter 1 y3
Which Law?
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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?
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1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
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1. Answers will vary. Some concerns include data privacy and integrity in the software s
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witchover, tax and employee pay integrity on the new software, and employee pay method
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s.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claimin
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g
Confidentiality. She could also discontinue active participation in the sorority. In an y 3 y 3 y 3 y 3 y 3 y 3 y 3 y 3 y 3 y 3 y 3
y case, Karsyn must not consent to her sorority sister’s request for confidential information.
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ConfidentialRecords y3
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
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maintain for the company. If a student group— y3 y3 y3 y3 y3 y3 y3
or any personnel aside from the company’s payroll employees and officers—
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wishes to review confidential records, you should deny their request. If needed, you should refer t
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he group to your department’s manager to discuss the matterin more depth. The laws that apply to
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this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Services Privacy
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Act 09-40-0006, Common-
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Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small y3 y3
1. Large companies face issues with multiple departments, employee access to onl
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ine personnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for larger co
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mpanies. Smaller companies could maintain their payroll needs using company person
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nel because of the lower volume of transactions. Larger companies need to consider thei
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r available trained payroll accountants and other staff to determine if theycan reliably h
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andle the volume of payroll needs in a timely and accurate manner.
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What Is the Difference? y3 y3 y3