SOLUTION MANUAL
t t
Payroll Accounting 2024, 34th Edition
t t t t
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
t t t t t t t t t
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
t t t t t t t t
➢ Chapter 2: Computing Wages and Salaries
t t t t t
➢ Chapter 3: Social Security Taxes
t t t t
➢ Chapter 4: Income Tax Withholding
t t t t
➢ Chapter 5: Unemployment Compensation Taxes
t t t t
➢ Chapter 6: Analyzing and Journalizing Payroll
t t t t t
➢ Chapter 7: Payroll Project
t t t
,Chapter 1 t
Which tLaw?
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 tPayroll tLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s tEthical?
1. Answers twill tvary. tSome tconcerns tinclude tdata tprivacy tand tintegrity tin tthe tsoftware
switchover, ttax tand temployee tpay tintegrity ton tthe tnew tsoftware, tand temployee tpay
t
methods.
t
, 2. Answers twill tvary. tKarsyn tcould tchoose tto tignore ther tsorority tsister’s trequest,
claimingtConfidentiality. tShe tcould talso tdiscontinue tactive tparticipation tin tthe tsorority. tIn
t
any tcase, tKarsyn tmust tnot tconsent tto ther tsorority tsister’s trequest tfor tconfidential
t
information.
t
Confidential tRecords
As tthe tpayroll tclerk, tyour ttask tis tto tprotect tthe tprivacy tand tconfidentiality tof tthe tinformation
youtmaintain tfor tthe tcompany. tIf ta tstudent tgroup—or tany tpersonnel taside tfrom tthe tcompany’s
t
payroll temployees tand tofficers—wishes tto treview tconfidential trecords, tyou tshould tdeny ttheir
t
request. tIf tneeded, tyou tshould trefer tthe tgroup tto tyour tdepartment’s tmanager tto tdiscuss tthe
t
mattertin tmore tdepth. tThe tlaws tthat tapply tto tthis tsituation tare tthe tPrivacy tAct tof t1974, tU.S.
t
Departmenttof tHealth tand tHuman tServices tPrivacy tAct t09-40-0006, tCommon-Law tPrivacy
t
Act, tComputer tFraud tand tAbuse tAct, tand tpotentially tHIPAA.
t
Large tvs. tSmall
1. Large tcompanies tface tissues twith tmultiple tdepartments, temployee taccess tto
tonlinetpersonnel tportals, temployee tdata tsecurity, tand ttimekeeping taccuracy.
2. For tsmall tcompanies, tpayroll tprocessing twill tinvolve tfewer temployees tthan tfor
tlarger tcompanies. tSmaller tcompanies tcould tmaintain ttheir tpayroll tneeds tusing
tcompany tpersonnel tbecause tof tthe tlower tvolume tof ttransactions. tLarger
tcompanies tneed tto tconsider ttheir tavailable ttrained tpayroll taccountants tand tother
tstaff tto tdetermine tif ttheytcan treliably thandle tthe tvolume tof tpayroll tneeds tin ta ttimely
tand taccurate tmanner.
t t
Payroll Accounting 2024, 34th Edition
t t t t
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
t t t t t t t t t
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
t t t t t t t t
➢ Chapter 2: Computing Wages and Salaries
t t t t t
➢ Chapter 3: Social Security Taxes
t t t t
➢ Chapter 4: Income Tax Withholding
t t t t
➢ Chapter 5: Unemployment Compensation Taxes
t t t t
➢ Chapter 6: Analyzing and Journalizing Payroll
t t t t t
➢ Chapter 7: Payroll Project
t t t
,Chapter 1 t
Which tLaw?
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 tPayroll tLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s tEthical?
1. Answers twill tvary. tSome tconcerns tinclude tdata tprivacy tand tintegrity tin tthe tsoftware
switchover, ttax tand temployee tpay tintegrity ton tthe tnew tsoftware, tand temployee tpay
t
methods.
t
, 2. Answers twill tvary. tKarsyn tcould tchoose tto tignore ther tsorority tsister’s trequest,
claimingtConfidentiality. tShe tcould talso tdiscontinue tactive tparticipation tin tthe tsorority. tIn
t
any tcase, tKarsyn tmust tnot tconsent tto ther tsorority tsister’s trequest tfor tconfidential
t
information.
t
Confidential tRecords
As tthe tpayroll tclerk, tyour ttask tis tto tprotect tthe tprivacy tand tconfidentiality tof tthe tinformation
youtmaintain tfor tthe tcompany. tIf ta tstudent tgroup—or tany tpersonnel taside tfrom tthe tcompany’s
t
payroll temployees tand tofficers—wishes tto treview tconfidential trecords, tyou tshould tdeny ttheir
t
request. tIf tneeded, tyou tshould trefer tthe tgroup tto tyour tdepartment’s tmanager tto tdiscuss tthe
t
mattertin tmore tdepth. tThe tlaws tthat tapply tto tthis tsituation tare tthe tPrivacy tAct tof t1974, tU.S.
t
Departmenttof tHealth tand tHuman tServices tPrivacy tAct t09-40-0006, tCommon-Law tPrivacy
t
Act, tComputer tFraud tand tAbuse tAct, tand tpotentially tHIPAA.
t
Large tvs. tSmall
1. Large tcompanies tface tissues twith tmultiple tdepartments, temployee taccess tto
tonlinetpersonnel tportals, temployee tdata tsecurity, tand ttimekeeping taccuracy.
2. For tsmall tcompanies, tpayroll tprocessing twill tinvolve tfewer temployees tthan tfor
tlarger tcompanies. tSmaller tcompanies tcould tmaintain ttheir tpayroll tneeds tusing
tcompany tpersonnel tbecause tof tthe tlower tvolume tof ttransactions. tLarger
tcompanies tneed tto tconsider ttheir tavailable ttrained tpayroll taccountants tand tother
tstaff tto tdetermine tif ttheytcan treliably thandle tthe tvolume tof tpayroll tneeds tin ta ttimely
tand taccurate tmanner.
