Chapter 1: The Need for Payroll and Personnel Records
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Chapter 2: Computing Wages and Salaries
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Chapter 3: Social Security Taxes
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Chapter 4: Income Tax Withholding
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Chapter 5: Unemployment Compensation Taxes
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Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter 1 rv
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 meth
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ods.
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claimi
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ngConfidentiality. She could also discontinue active participation in the sorority. In an
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y case,Karsyn must not consent to her sorority sister’s request for confidential informa
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tion.
Confidential Records rv
As the payroll clerk, your task is to protect the privacy and confidentiality of the information y
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oumaintain for the company. If a student group—
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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 r
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efer the group to your department’s manager to discuss the matterin more depth. The laws t
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hat apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human
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Services Privacy Act 09-40-0006, Common- rv rv rv rv
Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small rv rv
1. Large companies face issues with multiple departments, employee access to o
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nlinepersonnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for lar
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ger companies. Smaller companies could maintain their payroll needs using com
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pany personnel because of the lower volume of transactions. Larger companies n
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eed to consider their available trained payroll accountants and other staff to deter
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