SOLUTION MANUAL
v
Payroll Accounting 2024, 34th Edition
v v v v
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
v v v v v v v v v
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
v v v v v v v v
➢ Chapter 2: Computing Wages and Salaries
v v v v v
➢ Chapter 3: Social Security Taxes
v v v v
➢ Chapter 4: Income Tax Withholding
v v v v
➢ Chapter 5: Unemployment Compensation Taxes
v v v v
➢ Chapter 6: Analyzing and Journalizing Payroll
v v v v v
➢ Chapter 7: Payroll Project
v v v
,Chapter 1 v
Which vLaw?
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 vPayroll vLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s vEthical?
1. Answers vwill vvary. vSome vconcerns vinclude vdata vprivacy vand vintegrity vin vthe vsoftware
switchover, vtax vand vemployee vpay vintegrity von vthe vnew vsoftware, vand vemployee vpay
v
methods.
v
, 2. Answers vwill vvary. vKarsyn vcould vchoose vto vignore vher vsorority vsister’s vrequest,
claiming vConfidentiality. vShe vcould valso vdiscontinue vactive vparticipation vin vthe vsorority.
v
In vany vcase, vKarsyn vmust vnot vconsent vto vher vsorority vsister’s vrequest vfor vconfidential
v
information.
v
Confidential vRecords
As vthe vpayroll vclerk, vyour vtask vis vto vprotect vthe vprivacy vand vconfidentiality vof vthe vinformation
youvmaintain vfor vthe vcompany. vIf va vstudent vgroup—or vany vpersonnel vaside vfrom vthe
v
company’s vpayroll vemployees vand vofficers—wishes vto vreview vconfidential vrecords, vyou
v
should vdeny vtheir vrequest. vIf vneeded, vyou vshould vrefer vthe vgroup vto vyour vdepartment’s
v
manager vto vdiscuss vthe vmattervin vmore vdepth. vThe vlaws vthat vapply vto vthis vsituation vare vthe
v
Privacy vAct vof v1974, vU.S. vDepartmentvof vHealth vand vHuman vServices vPrivacy vAct v09-40-
v
0006, vCommon-Law vPrivacy vAct, vComputer vFraud vand vAbuse vAct, vand vpotentially vHIPAA.
Large vvs. vSmall
1. Large vcompanies vface vissues vwith vmultiple vdepartments, vemployee vaccess vto
vonlinevpersonnel vportals, vemployee vdata vsecurity, vand vtimekeeping vaccuracy.
2. For vsmall vcompanies, vpayroll vprocessing vwill vinvolve vfewer vemployees vthan vfor
vlarger vcompanies. vSmaller vcompanies vcould vmaintain vtheir vpayroll vneeds vusing
vcompany vpersonnel vbecause vof vthe vlower vvolume vof vtransactions. vLarger
vcompanies vneed vto vconsider vtheir vavailable vtrained vpayroll vaccountants vand vother
vstaff vto vdetermine vif vtheyvcan vreliably vhandle vthe vvolume vof vpayroll vneeds vin va
vtimely vand vaccurate vmanner.
v
Payroll Accounting 2024, 34th Edition
v v v v
by Bernard J. Bieg, Bridget Stomberg, Chapters 1 - 7
v v v v v v v v v
, CONTENTS
➢ Chapter 1: The Need for Payroll and Personnel Records
v v v v v v v v
➢ Chapter 2: Computing Wages and Salaries
v v v v v
➢ Chapter 3: Social Security Taxes
v v v v
➢ Chapter 4: Income Tax Withholding
v v v v
➢ Chapter 5: Unemployment Compensation Taxes
v v v v
➢ Chapter 6: Analyzing and Journalizing Payroll
v v v v v
➢ Chapter 7: Payroll Project
v v v
,Chapter 1 v
Which vLaw?
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 vPayroll vLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s vEthical?
1. Answers vwill vvary. vSome vconcerns vinclude vdata vprivacy vand vintegrity vin vthe vsoftware
switchover, vtax vand vemployee vpay vintegrity von vthe vnew vsoftware, vand vemployee vpay
v
methods.
v
, 2. Answers vwill vvary. vKarsyn vcould vchoose vto vignore vher vsorority vsister’s vrequest,
claiming vConfidentiality. vShe vcould valso vdiscontinue vactive vparticipation vin vthe vsorority.
v
In vany vcase, vKarsyn vmust vnot vconsent vto vher vsorority vsister’s vrequest vfor vconfidential
v
information.
v
Confidential vRecords
As vthe vpayroll vclerk, vyour vtask vis vto vprotect vthe vprivacy vand vconfidentiality vof vthe vinformation
youvmaintain vfor vthe vcompany. vIf va vstudent vgroup—or vany vpersonnel vaside vfrom vthe
v
company’s vpayroll vemployees vand vofficers—wishes vto vreview vconfidential vrecords, vyou
v
should vdeny vtheir vrequest. vIf vneeded, vyou vshould vrefer vthe vgroup vto vyour vdepartment’s
v
manager vto vdiscuss vthe vmattervin vmore vdepth. vThe vlaws vthat vapply vto vthis vsituation vare vthe
v
Privacy vAct vof v1974, vU.S. vDepartmentvof vHealth vand vHuman vServices vPrivacy vAct v09-40-
v
0006, vCommon-Law vPrivacy vAct, vComputer vFraud vand vAbuse vAct, vand vpotentially vHIPAA.
Large vvs. vSmall
1. Large vcompanies vface vissues vwith vmultiple vdepartments, vemployee vaccess vto
vonlinevpersonnel vportals, vemployee vdata vsecurity, vand vtimekeeping vaccuracy.
2. For vsmall vcompanies, vpayroll vprocessing vwill vinvolve vfewer vemployees vthan vfor
vlarger vcompanies. vSmaller vcompanies vcould vmaintain vtheir vpayroll vneeds vusing
vcompany vpersonnel vbecause vof vthe vlower vvolume vof vtransactions. vLarger
vcompanies vneed vto vconsider vtheir vavailable vtrained vpayroll vaccountants vand vother
vstaff vto vdetermine vif vtheyvcan vreliably vhandle vthe vvolume vof vpayroll vneeds vin va
vtimely vand vaccurate vmanner.
