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