SOLUTION MANUAL
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Payroll Accounting 2024, 34thEdition
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by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
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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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,Chapter1 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 software
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switchover, tax and employee payintegrity on the new software, and employee pay methods.
m m m m m m m m m m m m m m
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claiming
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Confidentiality. She could also discontinue active participation in the sorority. In any case,
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Karsyn must not consent to her sorority sister’s request for confidential information.
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Confidential Records m
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
m m m m m m m m m m m m m m m m
maintain for the company. If a student group—or any personnel aside from the company’s payroll
m m m m m m m m m m m m m m m
employees and officers—wishes to review confidential records, you should deny their request. If
m m m m m m m m m m m m m
needed, you should refer the group to your department’s manager to discuss the matterin more
m m m m m m m m m m m m m m m m
depth. The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and
m m m m m m m m m m m m m m m m m m m
Human Services Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
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and potentially HIPAA.
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Large vs. Small
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1. Large companies face issues with multiple departments, employee access to online
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personnel portals, employee data security, and timekeeping accuracy.
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2. For small companies, payroll processing will involve fewer employees than for larger
m m m m m m m m m m m
companies. Smaller companies could maintain their payroll needs using company
m m m m m m m m m m
personnel because of the lower volume of transactions. Larger companies need to
m m m m m m m m m m m m
consider their available trained payroll accountants and other staff to determine if they
m m m m m m m m m m m m m
can reliably handle the volume of payroll needs in a timely and accurate manner.
m m m m m m m m m m m m m m
What Is the Difference?
m m m
m m
Payroll Accounting 2024, 34thEdition
m m m m
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
m m m m m m m m m
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
m m m m m m m m
➢ Chapter 2: Computing Wages and Salaries
m m m m m
➢ Chapter 3: Social Security Taxes
m m m m
➢ Chapter 4: Income Tax Withholding
m m m m
➢ Chapter 5: Unemployment Compensation Taxes
m m m m
➢ Chapter 6: Analyzing and Journalizing Payroll
m m m m m
➢ Chapter 7: Payroll Project
m m m
,Chapter1 m
Which Law?
m
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?
m m
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
m
1. Answers will vary. Some concerns include data privacy and integrity in the software
m m m m m m m m m m m m
switchover, tax and employee payintegrity on the new software, and employee pay methods.
m m m m m m m m m m m m m m
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request, claiming
m m m m m m m m m m m m
Confidentiality. She could also discontinue active participation in the sorority. In any case,
m m m m m m m m m m m m m
Karsyn must not consent to her sorority sister’s request for confidential information.
m m m m m m m m m m m m
Confidential Records m
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
m m m m m m m m m m m m m m m m
maintain for the company. If a student group—or any personnel aside from the company’s payroll
m m m m m m m m m m m m m m m
employees and officers—wishes to review confidential records, you should deny their request. If
m m m m m m m m m m m m m
needed, you should refer the group to your department’s manager to discuss the matterin more
m m m m m m m m m m m m m m m m
depth. The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and
m m m m m m m m m m m m m m m m m m m
Human Services Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
m m m m m m m m m m m m m
and potentially HIPAA.
m m m
Large vs. Small
m m
1. Large companies face issues with multiple departments, employee access to online
m m m m m m m m m m
personnel portals, employee data security, and timekeeping accuracy.
m m m m m m m m
2. For small companies, payroll processing will involve fewer employees than for larger
m m m m m m m m m m m
companies. Smaller companies could maintain their payroll needs using company
m m m m m m m m m m
personnel because of the lower volume of transactions. Larger companies need to
m m m m m m m m m m m m
consider their available trained payroll accountants and other staff to determine if they
m m m m m m m m m m m m m
can reliably handle the volume of payroll needs in a timely and accurate manner.
m m m m m m m m m m m m m m
What Is the Difference?
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