Payroll Accounting 2024, 34th Edition by Bernard J. Bieg, Bridget Stomberg
, CONTENTS
Chapter1:TheNeedforPayrollandPersonnelRecords
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Chapter2:ComputingWagesandSalaries
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Chapter3:SocialSecurityTaxes
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Chapter4:IncomeTaxWithholding
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Chapter 5: Unemployment Compensation Taxes
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Chapter6:AnalyzingandJournalizingPayroll
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Chapter7:PayrollProject
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,Chapter1 s
Which Law? ss
1. K s s s s
2. H s s s s
3. B s s s s
4. F s s s s
5. I s s s s
6. J s s s s
7. A s s s s
8. D s s s s
9. G s s s s
10. C ss
11. E ss
12. L ss
Which Payroll Law? ss ss
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? ss
1. Answers will vary. Some concerns include data privacy and integrity in the
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ss software switchover, tax and employee pay integrity on the new software, and
ss ss ss ss ss ss ss ss ss ss ss
ss employee pay methods. ss ss
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
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ss claiming Confidentiality. She could also discontinue active participation in the
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ss sorority. In any case,Karsyn must not consent to her sorority sister’s request for
ss ss ss ss ss ss ss ss ss ss ss ss
ss confidential information. ss
Confidential Records ss
As the payroll clerk, your task is to protect the privacy and confidentiality of the
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
s s information youmaintain for the company. If a student group—or any
s s s s s s s s s s s s s s s s s s
s s personnel aside from the company’s payroll employees and officers—wishes to
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ss review confidential records, you should deny their request. If needed, you should
s s ss ss ss ss ss ss ss ss ss ss
ss refer the group to your department’s manager to discuss the matterin more
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ss depth. The laws that apply to this situation are the Privacy Act of 1974, U.S.
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
ss Departmentof Health and ss ss s s Human Services Privacy Act 09-40-0006, Common-Law
ss ss ss ss ss
ss Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
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Large vs. Small ss ss
1. Large companies face issues with multiple departments, employee access
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ss to onlinepersonnel portals, employee data security, and timekeeping
ss ss ss ss ss ss ss
ss accuracy.
2. For small companies, payroll processing will involve fewer employees than
ss ss ss ss s s ss ss ss ss
s s for larger companies. Smaller companies could maintain their payroll
ss ss ss ss ss ss ss ss
ss needs using company personnel because of the lower volume of
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ss transactions.
, CONTENTS
Chapter1:TheNeedforPayrollandPersonnelRecords
s s s s s s s s
Chapter2:ComputingWagesandSalaries
s s s s s
Chapter3:SocialSecurityTaxes
s s s s
Chapter4:IncomeTaxWithholding
s s s s
Chapter 5: Unemployment Compensation Taxes
ss ss ss ss
Chapter6:AnalyzingandJournalizingPayroll
s s s s s
Chapter7:PayrollProject
s s s
,Chapter1 s
Which Law? ss
1. K s s s s
2. H s s s s
3. B s s s s
4. F s s s s
5. I s s s s
6. J s s s s
7. A s s s s
8. D s s s s
9. G s s s s
10. C ss
11. E ss
12. L ss
Which Payroll Law? ss ss
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? ss
1. Answers will vary. Some concerns include data privacy and integrity in the
ss ss ss ss ss ss ss ss ss ss ss
ss software switchover, tax and employee pay integrity on the new software, and
ss ss ss ss ss ss ss ss ss ss ss
ss employee pay methods. ss ss
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
ss ss ss ss ss ss ss ss ss ss ss
ss claiming Confidentiality. She could also discontinue active participation in the
ss ss ss ss ss ss ss ss ss
ss sorority. In any case,Karsyn must not consent to her sorority sister’s request for
ss ss ss ss ss ss ss ss ss ss ss ss
ss confidential information. ss
Confidential Records ss
As the payroll clerk, your task is to protect the privacy and confidentiality of the
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
s s information youmaintain for the company. If a student group—or any
s s s s s s s s s s s s s s s s s s
s s personnel aside from the company’s payroll employees and officers—wishes to
ss ss ss ss ss ss ss ss ss
ss review confidential records, you should deny their request. If needed, you should
s s ss ss ss ss ss ss ss ss ss ss
ss refer the group to your department’s manager to discuss the matterin more
ss ss ss s s ss ss ss ss ss ss s s
ss depth. The laws that apply to this situation are the Privacy Act of 1974, U.S.
ss ss ss ss ss ss ss ss ss ss ss ss ss ss
ss Departmentof Health and ss ss s s Human Services Privacy Act 09-40-0006, Common-Law
ss ss ss ss ss
ss Privacy Act, Computer Fraud and Abuse Act, and potentially HIPAA.
ss ss ss ss ss ss ss ss ss
Large vs. Small ss ss
1. Large companies face issues with multiple departments, employee access
ss ss ss ss ss ss ss ss
ss to onlinepersonnel portals, employee data security, and timekeeping
ss ss ss ss ss ss ss
ss accuracy.
2. For small companies, payroll processing will involve fewer employees than
ss ss ss ss s s ss ss ss ss
s s for larger companies. Smaller companies could maintain their payroll
ss ss ss ss ss ss ss ss
ss needs using company personnel because of the lower volume of
ss ss ss ss ss ss ss ss ss
ss transactions.