SOLUTION MANUAL d d
Payroll Accounting 2024, 34th Edition
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by Bernard J. Bieg, Bridget Stomberg
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Verified Chapters 1 - 7, Complete
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, CONTENTS
➢ 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 d
Which Law?
d
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?
d d
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
d
1. Answers will vary. Some concerns include data privacy and integrity in the
d d d d d d d d d d d
software switchover, tax and employee pay integrity on the new software, and
d d d d d d d d d d d d
employee pay methods.
d d d
, 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
d d d d d d d d d d
sorority. In any case, Karsyn must not consent to her sorority sister’s request for
d d d d d d d d d d d d d d
confidential information.
d d
Confidential Records d
As the payroll clerk, your task is to protect the privacy and confidentiality of the
d d d d d d d d d d d d d d
information youmaintain for the company. If a student group—or any personnel aside
d d d d d d d d d d d d d
from the company’s payroll employees and officers—wishes to review confidential
d d d d d d d d d d
records, you should deny their request. If needed, you should refer the group to your
d d d d d d d d d d d d d d d
department’s manager to discuss the matterin more depth. The laws that apply to this
d d d d d d d d d d d d d d d
situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Services
d d d d d d d d d d d d d d
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
d d d d d d d d d d d d
potentially HIPAA.
d d
Large vs. Small
d d
1. Large companies face issues with multiple departments, employee access
d d d d d d d d
d to onlinepersonnel portals, employee data security, and timekeeping
d d d d d d d d
d accuracy.
2. For small companies, payroll processing will involve fewer employees than for
d d d d d d d d d d
d larger companies. Smaller companies could maintain their payroll needs
d d d d d d d d
d using company personnel because of the lower volume of transactions.
d d d d d d d d d
Payroll Accounting 2024, 34th Edition
d d d d
by Bernard J. Bieg, Bridget Stomberg
d d d d d
Verified Chapters 1 - 7, Complete
d d d d d
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
d d d d d d d d
➢ Chapter 2: Computing Wages and Salaries
d d d d d
➢ Chapter 3: Social Security Taxes
d d d d
➢ Chapter 4: Income Tax Withholding
d d d d
➢ Chapter 5: Unemployment Compensation Taxes
d d d d
➢ Chapter 6: Analyzing and Journalizing Payroll
d d d d d
➢ Chapter 7: Payroll Project
d d d
,Chapter 1 d
Which Law?
d
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?
d d
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
d
1. Answers will vary. Some concerns include data privacy and integrity in the
d d d d d d d d d d d
software switchover, tax and employee pay integrity on the new software, and
d d d d d d d d d d d d
employee pay methods.
d d d
, 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
d d d d d d d d d d
sorority. In any case, Karsyn must not consent to her sorority sister’s request for
d d d d d d d d d d d d d d
confidential information.
d d
Confidential Records d
As the payroll clerk, your task is to protect the privacy and confidentiality of the
d d d d d d d d d d d d d d
information youmaintain for the company. If a student group—or any personnel aside
d d d d d d d d d d d d d
from the company’s payroll employees and officers—wishes to review confidential
d d d d d d d d d d
records, you should deny their request. If needed, you should refer the group to your
d d d d d d d d d d d d d d d
department’s manager to discuss the matterin more depth. The laws that apply to this
d d d d d d d d d d d d d d d
situation are the Privacy Act of 1974, U.S. Departmentof Health and Human Services
d d d d d d d d d d d d d d
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
d d d d d d d d d d d d
potentially HIPAA.
d d
Large vs. Small
d d
1. Large companies face issues with multiple departments, employee access
d d d d d d d d
d to onlinepersonnel portals, employee data security, and timekeeping
d d d d d d d d
d accuracy.
2. For small companies, payroll processing will involve fewer employees than for
d d d d d d d d d d
d larger companies. Smaller companies could maintain their payroll needs
d d d d d d d d
d using company personnel because of the lower volume of transactions.
d d d d d d d d d
