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