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J.Bieg,Bridget Stomberg,Chapters1-7
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, CONTENTS
➢ Chapter 1: TheNeed for PayrollandPersonnel Records
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➢ Chapter2: ComputingWagesandSalaries
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➢ Chapter3: SocialSecurityTaxes
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➢ Chapter4:IncomeTaxWithholding
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➢ Chapter5:UnemploymentCompensationTaxes
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➢ Chapter6:AnalyzingandJournalizingPayroll
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➢ Chapter7:PayrollProject
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,Chapter 1 br
Which Law? br
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? br
1. Answers will vary. Some concerns include data privacy and integrity in the software
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b r switchover, tax and employee pay integrity on the new software, and employee pay methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s request,
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claiming b r
Confidentiality. She could also discontinue active participation in the sorority. In any b r b r b r b r b r b r b r b r b r b r b r
b r case, b r Karsyn must not consent to her sorority sister’s request for confidential information.
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ConfidentialRecords br
As the payroll clerk, your task is to protect the privacy and confidentiality of the information you
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b r maintain for the company. If a student group—or any personnel aside from the company’s payroll
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b r employees and officers—wishes to review confidential records, you should deny their request. If
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b r needed, you should refer the group to your department’s manager to discuss the matterin more depth.
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b r The laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof Health and Human
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b r Services Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act, and
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b r potentiallyHIPAA. br
Large vs. Small br br
1. Large companies face issues with multiple departments, employee access to online
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b r personnel portals, employee data security, and timekeeping accuracy. br br br br br br br
2. For small companies, payroll processing will involve fewer employees than for larger
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b r companies. Smaller companies could maintain their payroll needs using company br br br br br br br br br
b r personnel because of the lower volume of transactions. Larger companies need to consider
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b r their available trained payroll accountants and other staff to determine if theycan reliably
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b r handle the volume of payroll needs in a timely and accurate manner.
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What Is the Difference? br br br