Payroll Accounting , 34th Edition
by Bernard J. Bieg, Bridget Stomberg
Verified Chapters 1 - 7, Complete
, CONTENTS
Chaptery 1:y They Needy fory Payrolly andy Personnely Records
Chaptery 2:y Computingy Wagesy andy Salaries
Chaptery 3:y Socialy Securityy Taxes
Chaptery 4:y Incomey Taxy Withholding
Chaptery 5:y Unemploymenty Compensationy Taxes
Chaptery 6:y Analyzingy andy Journalizingy Payroll
Chaptery 7:y Payrolly Project
,Chapter 1 y
Whichy 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
Whichy Payrolly Law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’sy Ethical?
1. Answersy willy vary.y Somey concernsy includey datay privacyy andy integrityy iny they
softwarey switchover,y taxy andy employeey payy integrityy ony they newy software,y andy
employeey payy methods.
, 2. Answersy willy vary.y Karsyny couldy choosey toy ignorey hery sororityy sister’sy
request,y claimingy Confidentiality.y Shey couldy alsoy discontinuey activey
participationy iny they sorority.y Iny anyy case,yKarsyny musty noty consenty toy hery
sororityy sister’sy requesty fory confidentialy information.
Confidentialy Records
Asy they payrolly clerk,y youry tasky isy toy protecty they privacyy andy confidentialityy ofy they
informationy youymaintainy fory they company.y Ify ay studenty group—ory anyy personnely
asidey fromy they company’sy payrolly employeesy andy officers—wishesy toy reviewy
confidentialy records,y youy shouldy denyy theiry request.y Ify needed,y youy shouldy refery
they groupy toy youry department’sy managery toy discussy they matteryiny morey depth.y
They lawsy thaty applyy toy thisy situationy arey they Privacyy Acty ofy 1974,y U.S.y Departmenty
ofy Healthy andy Humany Servicesy Privacyy Acty 09-40-0006,y Common-Lawy Privacyy Act,y
Computery Fraudy andy Abusey Act,y andy potentiallyy HIPAA.
Largey vs.y Small
1. Largey companiesy facey issuesy withy multipley departments,y employeey
accessy toy onlineypersonnely portals,y employeey datay security,y andy
timekeepingy accuracy.
2. Fory smally companies,y payrolly processingy willy involvey fewery employeesy
thany fory largery companies.y Smallery companiesy couldy maintainy theiry
payrolly needsy usingy companyy personnely becausey ofy they lowery volumey ofy