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 m
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 softwa
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re switchover, tax and employee pay integrity on the new software, and employee p
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ay methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, cl
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aiming Confidentiality. She could also discontinue active participation in the sorori
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ty. In any case, Karsyn must not consent to her sorority sister’s request for confide
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ntial information.
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Confidential Records m
As the payroll clerk, your task is to protect the privacy and confidentiality of the informa
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tion you maintain 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 sho
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uld refer the group to your department’s manager to discuss the matter in more depth.
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The laws that apply to this situation are the Privacy Act of 1974, U.S. Department of Heal
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th and Human Services Privacy Act 09-40-0006, Common-
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Law Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small
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1. Large companies face issues with multiple departments, employee access t
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o online personnel portals, employee data security, and timekeeping accur
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acy.
2. For small companies, payroll processing will involve fewer employees than for
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m larger companies. Smaller companies could maintain their payroll needs usin
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g company personnel because of the lower volume of transactions. Larger co
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