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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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,Chapter 1 M
WhichMLaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichMPayrollMLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sMEthical?
1. AnswersMwillMvary.MSomeMconcernsMincludeMdataMprivacyMandMintegrityMinMtheMsoftwareM
switchover,MtaxMandMemployeeMpayMintegrityMonMtheMnewMsoftware,MandMemployeeMpayMmeth
ods.
, 2. AnswersM willM vary.M KarsynM couldM chooseM toM ignoreM herM sororityM sister’sM request,M claiming
Confidentiality.M SheM couldM alsoM discontinueM activeM participationM inM theM sorority.M InM anyM cas
e,M KarsynMmustMnotMconsentMtoMherMsororityMsister’sMrequestMforMconfidentialMinformation.
ConfidentialMRecords
AsMtheMpayrollMclerk,MyourMtaskMisMtoMprotectMtheMprivacyMandMconfidentialityMofMtheMinformationMyou
M maintainMforMtheMcompany.MIfMaMstudentMgroup—
orManyMpersonnelMasideMfromMtheMcompany’sMpayrollM employeesMandMofficers—
wishesMtoMreviewMconfidentialMrecords,MyouMshouldMdenyMtheirMrequest.MIfM needed,MyouMshouldMrefer
MtheMgroupMtoMyourMdepartment’sMmanagerMtoMdiscussMtheMmatterinMmoreMdepth.M TheMlawsMthatMap
plyMtoMthisMsituationMareMtheMPrivacyMActMofM1974,MU.S.MDepartmentofMHealthMandMHumanM ServicesM
PrivacyMActM09-40-0006,MCommon-
LawMPrivacyMAct,MComputerMFraudMandMAbuseMAct,MandM potentiallyMHIPAA.
LargeMvs.MSmall
1. LargeMcompaniesMfaceMissuesMwithMmultipleMdepartments,MemployeeMaccessMtoMon
lineM personnelMportals,MemployeeMdataMsecurity,MandMtimekeepingMaccuracy.
2. ForMsmallMcompanies,MpayrollMprocessingMwillMinvolveMfewerMemployeesMthanMforMlargerM
companies.MSmallerMcompaniesMcouldMmaintainMtheirMpayrollMneedsMusingMcompanyM pers
onnelMbecauseMofMtheMlowerMvolumeMofMtransactions.MLargerMcompaniesMneedMtoMconsider
M theirMavailableMtrainedMpayrollMaccountantsMandMotherMstaffMtoMdetermineMifMtheycanMreli
ablyM handleMtheMvolumeMofMpayrollMneedsMinMaMtimelyMandMaccurateMmanner.
WhatMIsMtheMDifference?