SM 7-1
Solutions Manual:
Payroll Accounting 2024 Landin 35th EditionBy Bernard J. Bieg And Bridget
Stomberg
Chapter 1-7
Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. SOLUTION Will Vary. Some Concerns Include Data Privacy And Integrity In The
Software Switchover, Tax And Employee Pay Integrity On The New Software, And
Employee Pay Methods.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-2
2. SOLUTION Will Vary. Karsyn Could Choose To Ignore Her Sorority Sister’s Request,
Claiming Confidentiality. She Could Also Discontinue Active Participation In The
Sorority. In Any Case, Karsyn Must Not Consent To Her Sorority Sister’s Request For
Confidential Information.
Confidential Records
As The Payroll Clerk, Your Task Is To Protect The Privacy And Confidentiality Of The
Information You Maintain For The Company. If A Student Group—Or Any Personnel Aside
From The Company’s Payroll Employees And Officers—Wishes To Review Confidential
Records, You Should Deny Their Request. If Needed, You Should Refer The Group To Your
Department’s Manager To Discuss The Matter In More Depth. The Laws That Apply To This
Situation Are The Privacy Act Of 1974, U.S. Department Of Health And Human Services
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud And Abuse Act, And
Potentially Hipaa.
Large Vs. Small
1. Large Companies Face Issues With Multiple Departments, Employee Access To
Online Personnel Portals, Employee Data Security, And Timekeeping Accuracy.
2. For Small Companies, Payroll Processing Will Involve Fewer Employees Than For
Larger Companies. Smaller Companies Could Maintain Their Payroll Needs Using
Company Personnel Because Of The Lower Volume Of Transactions. Larger
Companies Need To Consider Their Available Trained Payroll Accountants And
Other Staff To Determine If They Can Reliably Handle The Volume Of Payroll Needs
In A Timely And Accurate Manner.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-3
What Is The Difference?
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-4
a. Manual Payroll Systems Involve The Use Of Paper And Pencil Record-Keeping Or A
Spreadsheet Program, Such As Microsoft Excel. This Is Most Appropriate For Very
Small Firms.
b. Computerized Payroll Systems Can Be Used By Any Company, Regardless Of Size.
Examples Of Computerized Systems Include Quickbooks, Sage 100, And Microsoft
Dynamics 365 Gp. These Computer Packages Range In Price, Depending On The
Company Size And Operational Scope.
c. Outsourced Payroll Involves The Engagement Of A Third Party To Manage A
Company’s Payroll Data, Issue Employee Compensation, And Prepare Tax Forms.
d. Certified Payroll Pertains To Companies With Employees Who Work On Federal
Government Contracts. Certified Payroll Ensures That A Company Reports Payroll
Expenditures Of Contractually Allocated Money.
SOLUTION To End-Of-Chapter Materials Review
Questions
1. What Is The Purpose Of A Payroll System?
a. Provide For Internal And External Reporting Of Employee Wages And Associated
Taxes, Payment Of Employee Compensation, And Monitoring Of Benefits To
Employees. It Also Serves As A Means Of Tracking Labor Costs That Managers
Use For Decision-Making, Budgeting, And Planning.
2. What Are Two Differences Between Large- And Small-Company Payroll Practices?
a. Small Companies Would Have Fewer Employees And Reporting Requirements And
Would Be Less Likely To Be Required To Have Automated Payroll Systems.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
Solutions Manual:
Payroll Accounting 2024 Landin 35th EditionBy Bernard J. Bieg And Bridget
Stomberg
Chapter 1-7
Chapter 1
Which Law?
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?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
1. SOLUTION Will Vary. Some Concerns Include Data Privacy And Integrity In The
Software Switchover, Tax And Employee Pay Integrity On The New Software, And
Employee Pay Methods.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-2
2. SOLUTION Will Vary. Karsyn Could Choose To Ignore Her Sorority Sister’s Request,
Claiming Confidentiality. She Could Also Discontinue Active Participation In The
Sorority. In Any Case, Karsyn Must Not Consent To Her Sorority Sister’s Request For
Confidential Information.
Confidential Records
As The Payroll Clerk, Your Task Is To Protect The Privacy And Confidentiality Of The
Information You Maintain For The Company. If A Student Group—Or Any Personnel Aside
From The Company’s Payroll Employees And Officers—Wishes To Review Confidential
Records, You Should Deny Their Request. If Needed, You Should Refer The Group To Your
Department’s Manager To Discuss The Matter In More Depth. The Laws That Apply To This
Situation Are The Privacy Act Of 1974, U.S. Department Of Health And Human Services
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud And Abuse Act, And
Potentially Hipaa.
Large Vs. Small
1. Large Companies Face Issues With Multiple Departments, Employee Access To
Online Personnel Portals, Employee Data Security, And Timekeeping Accuracy.
2. For Small Companies, Payroll Processing Will Involve Fewer Employees Than For
Larger Companies. Smaller Companies Could Maintain Their Payroll Needs Using
Company Personnel Because Of The Lower Volume Of Transactions. Larger
Companies Need To Consider Their Available Trained Payroll Accountants And
Other Staff To Determine If They Can Reliably Handle The Volume Of Payroll Needs
In A Timely And Accurate Manner.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-3
What Is The Difference?
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
, SM 7-4
a. Manual Payroll Systems Involve The Use Of Paper And Pencil Record-Keeping Or A
Spreadsheet Program, Such As Microsoft Excel. This Is Most Appropriate For Very
Small Firms.
b. Computerized Payroll Systems Can Be Used By Any Company, Regardless Of Size.
Examples Of Computerized Systems Include Quickbooks, Sage 100, And Microsoft
Dynamics 365 Gp. These Computer Packages Range In Price, Depending On The
Company Size And Operational Scope.
c. Outsourced Payroll Involves The Engagement Of A Third Party To Manage A
Company’s Payroll Data, Issue Employee Compensation, And Prepare Tax Forms.
d. Certified Payroll Pertains To Companies With Employees Who Work On Federal
Government Contracts. Certified Payroll Ensures That A Company Reports Payroll
Expenditures Of Contractually Allocated Money.
SOLUTION To End-Of-Chapter Materials Review
Questions
1. What Is The Purpose Of A Payroll System?
a. Provide For Internal And External Reporting Of Employee Wages And Associated
Taxes, Payment Of Employee Compensation, And Monitoring Of Benefits To
Employees. It Also Serves As A Means Of Tracking Labor Costs That Managers
Use For Decision-Making, Budgeting, And Planning.
2. What Are Two Differences Between Large- And Small-Company Payroll Practices?
a. Small Companies Would Have Fewer Employees And Reporting Requirements And
Would Be Less Likely To Be Required To Have Automated Payroll Systems.
© McGraw Hill LLC. All rights reserved. No reproduction or distribution without the prior written consent of McGraw Hill LLC.
.
