Payroll Accounting 2024, 34th Edition
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Record
13 13 13 13 13 13 13 13
s
Chapter 2: Computing Wages and Salaries
13 13 13 13 13
Chapter 3: Social Security Taxes
13 13 13 13
Chapter 4: Income Tax Withholding
13 13 13 13
Chapter 5: Unemployment Compensation Taxes
13 13 13 13
Chapter 6: Analyzing and Journalizing Payroll
13 13 13 13 13
Chapter 7: Payroll Project
13 13 13
,Chapter 1 13
Which13Law?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which13Payroll13Law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s13Ethical?
1. Answers13will13vary.13Some13concerns13include13data13privacy13and13integrity13in13the
13 software13switchover,13tax13and13employee13pay13integrity13on13the13new13software,13a
nd13employee13pay13methods.
, 2. Answers13will13vary.13Karsyn13could13choose13to13ignore13her13sorority13sister’s13req
uest,13claiming13Confidentiality.13She13could13also13discontinue13active13participation13i
n13the13sorority.13In13any13case,13Karsyn13must13not13consent13to13her13sorority13sister’s1
3 request13for13confidential13information.
Confidential13Records
As13the13payroll13clerk,13your13task13is13to13protect13the13privacy13and13confidentiality13of13the1
3 information13you13maintain13for13the13company.13If13a13student13group—
or13any13personnel13aside13from13the13company’s13payroll13employees13and13officers—
wishes13to13review13confidential13records,13you13should13deny13their13request.13If13needed,13
you13should13refer13the13group13to13your13department’s13manager13to13discuss13the13matter13in
13 more13depth.13The13laws13that13apply13to13this13situation13are13the13Privacy13Act13of131974,13
U.S.13Department13of13Health13and13Human13Services13Privacy13Act1309-40-
0006,13Common-
Law13Privacy13Act,13Computer13Fraud13and13Abuse13Act,13and13potentially13HIPAA.
Large13vs.13Small
1. Large13companies13face13issues13with13multiple13departments,13employee13ac
cess13to13online13personnel13portals,13employee13data13security,13and13timekee
ping13accuracy.
2. For13small13companies,13payroll13processing13will13involve13fewer13employees13th
an13for13larger13companies.13Smaller13companies13could13maintain13their13payroll1
3 needs13using13company13personnel13because13of13the13lower13volume13of13trans
actions.13Larger13companies13need13to13consider13their13available13trained13payro
ll13accountants13and13other13staff13to13determine13if13they13can13reliably13handle13th