Payroll Accounting 2024, 34th Edition
by Bernard J. Bieg, Bridget Stomberg
Verified Chapters 1 - 7, Complete
, 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. Answersrwillrvary.rKarsynrcouldrchoosertorignorerherrsororityrsister’srrequest,rclaimi
ngrConfidentiality.rShercouldralsordiscontinueractiverparticipationrinrthersorority.rInran
yrcase,rKarsynrmustrnotrconsentrtorherrsororityrsister’srrequestrforrconfidentialrinforma
tion.
ConfidentialrRecords
Asrtherpayrollrclerk,ryourrtaskrisrtorprotectrtherprivacyrandrconfidentialityrofrtherinformationr
yourmaintainrforrthercompany.rIfrarstudentrgroup—
orranyrpersonnelrasiderfromrthercompany’srpayrollremployeesrandrofficers—
wishesrtorreviewrconfidentialrrecords,ryourshouldrdenyrtheirrrequest.rIfrneeded,ryourshouldrr
eferrthergrouprtoryourrdepartment’srmanagerrtordiscussrthermatterrinrmorerdepth.rTherlawsrt
hatrapplyrtorthisrsituationrarertherPrivacyrActrofr1974,rU.S.rDepartmentrofrHealthrandrHumanr
ServicesrPrivacyrActr09-40-0006,rCommon-
LawrPrivacyrAct,rComputerrFraudrandrAbuserAct,randrpotentiallyrHIPAA.
Largervs.rSmall
1. Largercompaniesrfacerissuesrwithrmultiplerdepartments,remployeeraccessrtoro
nlinerpersonnelrportals,remployeerdatarsecurity,randrtimekeepingraccuracy.
2. Forrsmallrcompanies,rpayrollrprocessingrwillrinvolverfewerremployeesrthanrforrlar
gerrcompanies.rSmallerrcompaniesrcouldrmaintainrtheirrpayrollrneedsrusingrcom
panyrpersonnelrbecauserofrtherlowerrvolumerofrtransactions.rLargerrcompaniesrn
eedrtorconsiderrtheirravailablertrainedrpayrollraccountantsrandrotherrstaffrtordeter