This complete solution manual for Payroll Accounting 2024 (Landin Series), 34th Edition by Bernard J. Bieg, Bridget Stomberg, and Judith A. Toland provides comprehensive, verified step-by-step solutions to all end-of-chapter questions, exercises, and the comprehensive payroll project across all 7 chapters . Published by Cengage (ISBN: 9780357901496), this A+ graded resource (226–421 pages) is designed for accounting students, instructors, and professionals seeking to master payroll systems, tax calculations, compliance, and recordkeeping .
The solution manual is organized chapter-by-chapter and includes fully worked-out answers to Review Questions, Exercises (Sets A & B), Problem Sets, Critical Thinking cases, and real-world payroll scenarios. Each solution includes verified answers with step-by-step rationales explaining the correct approach, along with legal references to FLSA, FICA, FUTA, and other federal regulations .
Key topics covered include:
Chapter 1: The Need for Payroll and Personnel Records – Purpose of payroll systems, types of payroll processing (manual, computerized, outsourced, certified), privacy and confidentiality, FLSA guidelines, I-9 vs. E-Verify, and key federal laws (ADA, ADEA, Civil Rights Act, Privacy Act of 1974, HIPAA)
Chapter 2: Computing Wages and Salaries – Wage and salary calculations, overtime pay (1.5x regular rate), tip credits, minimum wage ($7.25), domestic workers, and principal activities under FLSA
Chapter 3: Social Security Taxes – FICA taxes, Social Security and Medicare withholding, employer contributions, and Federal Insurance Contributions Act requirements
Chapter 4: Income Tax Withholding – Federal income tax withholding calculations, tax tables, Form W-4, and compliance requirements
Chapter 5: Unemployment Compensation Taxes – FUTA and SUTA taxes, federal unemployment requirements, and employer reporting standards
Chapter 6: Analyzing and Journalizing Payroll – Payroll journal entries, payroll registers, and employer tax reporting
Chapter 7: Payroll Project – Comprehensive payroll project covering all payroll cycle components with practical application
The manual aligns with the latest 2025/2026 federal and state payroll regulations, including updated tax tables, FICA rates, FUTA/SUTA requirements, and the SECURE Act .
Ideal for accounting, business, and payroll students, instructors, and professionals seeking to master payroll accounting concepts, calculations, and compliance with current U.S. laws . Updated for the 2025/2026 academic year,
Content preview
SOLUTION MANUAL
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. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
d d d d d d d d d d d
claiming Confidentiality. She could also discontinue active participation in the
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sorority. In any case, Karsyn must not consent to her sorority sister’s request for
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confidential information.
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Confidential Records d
As the payroll clerk, your task is to protect the privacy and confidentiality of the
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information youmaintain for the company. If a student group—or any personnel aside
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from the company’s payroll employees and officers—wishes to review confidential
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records, you should deny their request. If needed, you should refer the group to your
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department’s manager to discuss the matterin more depth. The laws that apply to this
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situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Services
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Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
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potentially HIPAA.
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Large vs. Small
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1. Large companies face issues with multiple departments, employee access
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d to onlinepersonnel portals, employee data security, and timekeeping
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d accuracy.
2. For small companies, payroll processing will involve fewer employees than for
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d larger companies. Smaller companies could maintain their payroll needs
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d using company personnel because of the lower volume of transactions.
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