Solution Manual for Payroll Accounting 34th Edition by Bernard
A A A A A A A A A
J. Bieg, Bridget Stomberg, Chapters 1-7
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
WhichALaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichAPayrollALaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sAEthical?
1. AnswersAwillAvary.ASomeAconcernsAincludeAdataAprivacyAandAintegrityAinAtheAsoftwareA switc
hover,AtaxAandAemployeeApayAintegrityAonAtheAnewAsoftware,AandAemployeeApayAmethods.
, 2. AnswersA willA vary.A KarsynA couldA chooseA toA ignoreA herA sororityA sister’sA request,A claiming
Confidentiality.A SheA couldA alsoA discontinueA activeA participationA inA theA sorority.A InA anyA case,A K
arsynAmustAnotAconsentAtoAherAsororityAsister’sArequestAforAconfidentialAinformation.
ConfidentialARecords
AsAtheApayrollAclerk,AyourAtaskAisAtoAprotectAtheAprivacyAandAconfidentialityAofAtheAinformationAyouA main
tainAforAtheAcompany.AIfAaAstudentAgroup—
orAanyApersonnelAasideAfromAtheAcompany’sApayrollA employeesAandAofficers—
wishesAtoAreviewAconfidentialArecords,AyouAshouldAdenyAtheirArequest.AIfA needed,AyouAshouldAreferAtheAg
roupAtoAyourAdepartment’sAmanagerAtoAdiscussAtheAmatterinAmoreAdepth.A TheAlawsAthatAapplyAtoAthisAsit
uationAareAtheAPrivacyAActAofA1974,AU.S.ADepartmentofAHealthAandAHumanA ServicesAPrivacyAActA09-40-
0006,ACommon-LawAPrivacyAAct,AComputerAFraudAandAAbuseAAct,AandA potentiallyAHIPAA.
LargeAvs.ASmall
1. LargeAcompaniesAfaceAissuesAwithAmultipleAdepartments,AemployeeAaccessAtoAonline
A personnelAportals,AemployeeAdataAsecurity,AandAtimekeepingAaccuracy.
2. ForAsmallAcompanies,ApayrollAprocessingAwillAinvolveAfewerAemployeesAthanAforAlargerA com
panies.ASmallerAcompaniesAcouldAmaintainAtheirApayrollAneedsAusingAcompanyA personnelAb
ecauseAofAtheAlowerAvolumeAofAtransactions.ALargerAcompaniesAneedAtoAconsiderA theirAavaila
bleAtrainedApayrollAaccountantsAandAotherAstaffAtoAdetermineAifAtheycanAreliablyA handleAtheA
volumeAofApayrollAneedsAinAaAtimelyAandAaccurateAmanner.
WhatAIsAtheADifference?
A A A A A A A A A
J. Bieg, Bridget Stomberg, Chapters 1-7
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
WhichALaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichAPayrollALaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sAEthical?
1. AnswersAwillAvary.ASomeAconcernsAincludeAdataAprivacyAandAintegrityAinAtheAsoftwareA switc
hover,AtaxAandAemployeeApayAintegrityAonAtheAnewAsoftware,AandAemployeeApayAmethods.
, 2. AnswersA willA vary.A KarsynA couldA chooseA toA ignoreA herA sororityA sister’sA request,A claiming
Confidentiality.A SheA couldA alsoA discontinueA activeA participationA inA theA sorority.A InA anyA case,A K
arsynAmustAnotAconsentAtoAherAsororityAsister’sArequestAforAconfidentialAinformation.
ConfidentialARecords
AsAtheApayrollAclerk,AyourAtaskAisAtoAprotectAtheAprivacyAandAconfidentialityAofAtheAinformationAyouA main
tainAforAtheAcompany.AIfAaAstudentAgroup—
orAanyApersonnelAasideAfromAtheAcompany’sApayrollA employeesAandAofficers—
wishesAtoAreviewAconfidentialArecords,AyouAshouldAdenyAtheirArequest.AIfA needed,AyouAshouldAreferAtheAg
roupAtoAyourAdepartment’sAmanagerAtoAdiscussAtheAmatterinAmoreAdepth.A TheAlawsAthatAapplyAtoAthisAsit
uationAareAtheAPrivacyAActAofA1974,AU.S.ADepartmentofAHealthAandAHumanA ServicesAPrivacyAActA09-40-
0006,ACommon-LawAPrivacyAAct,AComputerAFraudAandAAbuseAAct,AandA potentiallyAHIPAA.
LargeAvs.ASmall
1. LargeAcompaniesAfaceAissuesAwithAmultipleAdepartments,AemployeeAaccessAtoAonline
A personnelAportals,AemployeeAdataAsecurity,AandAtimekeepingAaccuracy.
2. ForAsmallAcompanies,ApayrollAprocessingAwillAinvolveAfewerAemployeesAthanAforAlargerA com
panies.ASmallerAcompaniesAcouldAmaintainAtheirApayrollAneedsAusingAcompanyA personnelAb
ecauseAofAtheAlowerAvolumeAofAtransactions.ALargerAcompaniesAneedAtoAconsiderA theirAavaila
bleAtrainedApayrollAaccountantsAandAotherAstaffAtoAdetermineAifAtheycanAreliablyA handleAtheA
volumeAofApayrollAneedsAinAaAtimelyAandAaccurateAmanner.
WhatAIsAtheADifference?