SOLUTION MANUAL
Payroll Accounting 2024, 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 Confidentiality. She could also discontinue active participation in the
sorority. In any case, Karsyn must not consent to her sorority sister’s request for
confidential information.
Confidential Records
As the payroll clerk, your task is to protect the privacy and confidentiality of the
information you maintain for the company. If a student group—or any personnel aside
from the company’s payroll employees and officers—wishes to review confidential
records, you should deny their request. If needed, you should refer the group to your
department’s manager to discuss the matter in more depth. The laws that apply to this
situation are the Privacy Act of 1974, U.S. Department of Health and Human Services
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
and potentially HIPAA.
Large vs. Small
1. Large companies face issues with multiple departments, employee access
to online personnel portals, employee data security, and timekeeping
accuracy.
2. For small companies, payroll processing will involve fewer employees than for
larger companies. Smaller companies could maintain their payroll needs
using company personnel because of the lower volume of transactions.
Larger companies need to consider their available trained payroll accountants
and other staff to determine if they can reliably handle the volume of payroll
needs in a timely and accurate manner.
Payroll Accounting 2024, 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 Confidentiality. She could also discontinue active participation in the
sorority. In any case, Karsyn must not consent to her sorority sister’s request for
confidential information.
Confidential Records
As the payroll clerk, your task is to protect the privacy and confidentiality of the
information you maintain for the company. If a student group—or any personnel aside
from the company’s payroll employees and officers—wishes to review confidential
records, you should deny their request. If needed, you should refer the group to your
department’s manager to discuss the matter in more depth. The laws that apply to this
situation are the Privacy Act of 1974, U.S. Department of Health and Human Services
Privacy Act 09-40-0006, Common-Law Privacy Act, Computer Fraud and Abuse Act,
and potentially HIPAA.
Large vs. Small
1. Large companies face issues with multiple departments, employee access
to online personnel portals, employee data security, and timekeeping
accuracy.
2. For small companies, payroll processing will involve fewer employees than for
larger companies. Smaller companies could maintain their payroll needs
using company personnel because of the lower volume of transactions.
Larger companies need to consider their available trained payroll accountants
and other staff to determine if they can reliably handle the volume of payroll
needs in a timely and accurate manner.
