Payroll Accounting Landin 34th Edition Solution Manual – Complete Answers & Explanations

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SOLUTIONS MANUAL: .




Payroll Accounting 2024 Landin 34th Edition by Bernard J. Bieg and Bridget Stomberg
. . . . . . . . . . . .



Chapter.1-7



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.switchov

er,.tax.and.employee.pay.integrity.on.the.new.software,.and.employee.pay.methods.




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2. Answers.will.vary..Karsyn.could.choose.to.ignore.her.sorority.sister’s.request,.claiming.Con

fidentiality..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.maint

ain.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.gr

oup.to.your.department’s.manager.to.discuss.the.matter.in.more.depth..The.laws.that.apply.to.this.situat

ion.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.per

sonnel.portals,.employee.data.security,.and.timekeeping.accuracy.

2. For.small.companies,.payroll.processing.will.involve.fewer.employees.than.for.larger.com

panies..Smaller.companies.could.maintain.their.payroll.needs.using.company.personnel.b

ecause.of.the.lower.volume.of.transactions..Larger.companies.need.to.consider.their.availa

ble.trained.payroll.accountants.and.other.staff.to.determine.if.they.can.reliably.handle.the.v

olume.of.payroll.needs.in.a.timely.and.accurate.manner.


What.Is.the.Difference?




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a. Manual.payroll.systems.involve.the.use.of.paper.and.pencil.record-

keeping.or.a.spreadsheet.program,.such.as.Microsoft.Excel..This.is.most.appropriate.for.ve

ry.small.firms.

b. Computerized.payroll.systems.can.be.used.by.any.company,.regardless.of.size..Examples.of.c

omputerized.systems.include.QuickBooks,.Sage.100,.and.Microsoft.Dynamics.365.GP..Thes

e.computer.packages.range.in.price,.depending.on.the.company.size.and.operational.scope.

c. Outsourced.payroll.involves.the.engagement.of.a.third.party.to.manage.a.company’s.payr

oll.data,.issue.employee.compensation,.and.prepare.tax.forms.

d. Certified.payroll.pertains.to.companies.with.employees.who.work.on.federal.government.con

tracts..Certified.payroll.ensures.that.a.company.reports.payroll.expenditures.of.contractually.

allocated.money.


ANSWERS.TO.END-OF-

CHAPTER.MATERIALS.REVIEW.QUESTIONS

1. What.is.the.purpose.of.a.payroll.system?

a. Provide.for.internal.and.external.reporting.of.employee.wages.and.associated.taxes,.pay

ment.of.employee.compensation,.and.monitoring.of.benefits.to.employees..It.also.serves.a

s.a.means.of.tracking.labor.costs.that.managers.use.for.decision-

making,.budgeting,.and.planning.

2. What.are.two.differences.between.large-.and.small-company.payroll.practices?

a. Small.companies.would.have.fewer.employees.and.reporting.requirements.and.would.be.l

ess.likely.to.be.required.to.have.automated.payroll.systems.




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b. Large.companies.have.more.employees.and.greater.departmentalization..This.increase.in

. employees.leads.to.a.higher.level.of.complexity.in.payroll.accounting,.disbursements,.an

d.reporting..Larger.companies.may.also.provide.Intranet.portals.for.employee.self-

service.options..Additionally,.larger.companies.may.need.additional.accuracy.checks.

3. What.is.certified.payroll?.Which.companies.must.use.it?

a. Certified.payroll.is.a.reporting.requirement.for.companies.that.work.with.federal.con

tracts.that.are.subject.to.Davis-

Bacon.wages..Only.those.companies.that.have.these.types.of.employees.would.be.req

uired.to.complete.a.certified.payroll.

4. Why.might.it.be.a.good.idea.to.let.employees.manage.their.payroll.records?.What.are.some.of.the.

pitfalls?

a. An.advantage.of.allowing.individuals.to.self-

manage.their.payroll.records.would.be.the.employee.would.be.able.to.answer.some.simp

le.questions.on.their.own.without.having.to.come.to.the.payroll.accountant.for.answers..I

f.employees.have.access.to.their.payroll.records,.there.would.be.the.need.to.allow.multip

le.access.points.to.the.confidential.information..These.open.channels.would.require.sec

urity.settings.to.ensure.the.requirements.of.confidentiality.are.maintained.

5. What.are.two.ways.a.payroll.system.may.protect.a.company.in.the.event.of.a.visit.from.a.gover

nment.auditor?

Answers.may.vary,.but.should.contain:

a. The.establishment.and.maintenance.of.an.accurate.payroll.system..Timely.and.accurat

ely.reporting.wages.and.withholdings..Adherence.to.the.legal.framework.of.payroll.




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