35th Edition by Bernard J. Bieg, Bridget
Stomberg, Chapters
,Table of 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
Whi ch 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
Whi ch payroll law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
Wha t’s ethical?
1. Answers wi l l v a ry . So me concerns include da ta privacy and integrity in the
Software switchover, ta x and employee pa y integrity on the new software, and employee
pa y methods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
Claiming confidentiality. She could also discontinue active participation in the sorority. In
any case, karsyn must not consent to her sorority sister’s request for confidential
information.
Confidential records
As the payroll clerk, your ta sk is to pro tect the privacy and confidentiality o f the
information youmaintain for the company. If a student g ro up—or any
Personnel aside f ro m the company’s payroll employees and officers—wishes
T o review confidential records, you should deny thei r request. If needed, you should refer the
g ro up to your department’s manager to discuss the matterin more depth. T he l a ws tha t
apply to thi s situation are the privacy act of 1974, u. S.
Departmentof hea l th and huma n services privacy act 0 9 -4 0 -0006, common-law privacy a ct,
computer f ra ud and a buse a ct, and potentially hipaa.
L a r ge vs. Sma l l
1. L a r ge companies f a ce issues wi th multiple departments, employee access to
online personnel portals, employee da ta security, and timekeeping accuracy.
2. For small companies, payroll processing wi l l involve f ewer employees than for l a r
ger companies. Smaller companies could maintain thei r