SolutionlManuallforlPayrolllAccountingl34thlEditionlbylBernardl
J.lBieg,lBridgetlStomberg,lChaptersl1-7
, CONTENTS
➢ Chapterl1:lThelNeedlforlPayrolllandlPersonnellRecords
➢ Chapterl2:lComputinglWageslandlSalaries
➢ Chapterl3:lSociallSecuritylTaxes
➢ Chapterl4:lIncomelTaxlWithholding
➢ Chapterl5:lUnemploymentlCompensationlTaxes
➢ Chapterl6:lAnalyzinglandlJournalizinglPayroll
➢ Chapterl7:lPayrolllProject
,Chapter 1 l
WhichlLaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichlPayrolllLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’slEthical?
1. Answerslwilllvary.lSomelconcernslincludeldatalprivacylandlintegritylinlthelsoftwarel switcho
ver,ltaxlandlemployeelpaylintegritylonlthelnewlsoftware,landlemployeelpaylmethods.
, 2. Answersl willl vary.l Karsynl couldl choosel tol ignorel herl sororityl sister’sl request,l claiming
Confidentiality.l Shel couldl alsol discontinuel activel participationl inl thel sorority.l Inl anyl case,l Kars
ynlmustlnotlconsentltolherlsororitylsister’slrequestlforlconfidentiallinformation.
ConfidentiallRecords
Aslthelpayrolllclerk,lyourltasklisltolprotectlthelprivacylandlconfidentialityloflthelinformationlyoul maintai
nlforlthelcompany.lIflalstudentlgroup—
orlanylpersonnellasidelfromlthelcompany’slpayrolll employeeslandlofficers—
wishesltolreviewlconfidentiallrecords,lyoulshouldldenyltheirlrequest.lIfl needed,lyoulshouldlreferlthelgrou
pltolyourldepartment’slmanagerltoldiscusslthelmatterinlmoreldepth.l Thellawslthatlapplyltolthislsituationl
arelthelPrivacylActlofl1974,lU.S.lDepartmentoflHealthlandlHumanl ServiceslPrivacylActl09-40-
0006,lCommon-LawlPrivacylAct,lComputerlFraudlandlAbuselAct,landl potentiallylHIPAA.
Largelvs.lSmall
1. Largelcompanieslfacelissueslwithlmultipleldepartments,lemployeelaccessltolonlinel p
ersonnellportals,lemployeeldatalsecurity,landltimekeepinglaccuracy.
2. Forlsmalllcompanies,lpayrolllprocessinglwilllinvolvelfewerlemployeeslthanlforllargerl compa
nies.lSmallerlcompanieslcouldlmaintainltheirlpayrolllneedslusinglcompanyl personnellbecaus
eloflthellowerlvolumelofltransactions.lLargerlcompanieslneedltolconsiderl theirlavailableltrain
edlpayrolllaccountantslandlotherlstaffltoldeterminelifltheycanlreliablyl handlelthelvolumeloflp
ayrolllneedslinlaltimelylandlaccuratelmanner.
WhatlIslthelDifference?
J.lBieg,lBridgetlStomberg,lChaptersl1-7
, CONTENTS
➢ Chapterl1:lThelNeedlforlPayrolllandlPersonnellRecords
➢ Chapterl2:lComputinglWageslandlSalaries
➢ Chapterl3:lSociallSecuritylTaxes
➢ Chapterl4:lIncomelTaxlWithholding
➢ Chapterl5:lUnemploymentlCompensationlTaxes
➢ Chapterl6:lAnalyzinglandlJournalizinglPayroll
➢ Chapterl7:lPayrolllProject
,Chapter 1 l
WhichlLaw?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
WhichlPayrolllLaw?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’slEthical?
1. Answerslwilllvary.lSomelconcernslincludeldatalprivacylandlintegritylinlthelsoftwarel switcho
ver,ltaxlandlemployeelpaylintegritylonlthelnewlsoftware,landlemployeelpaylmethods.
, 2. Answersl willl vary.l Karsynl couldl choosel tol ignorel herl sororityl sister’sl request,l claiming
Confidentiality.l Shel couldl alsol discontinuel activel participationl inl thel sorority.l Inl anyl case,l Kars
ynlmustlnotlconsentltolherlsororitylsister’slrequestlforlconfidentiallinformation.
ConfidentiallRecords
Aslthelpayrolllclerk,lyourltasklisltolprotectlthelprivacylandlconfidentialityloflthelinformationlyoul maintai
nlforlthelcompany.lIflalstudentlgroup—
orlanylpersonnellasidelfromlthelcompany’slpayrolll employeeslandlofficers—
wishesltolreviewlconfidentiallrecords,lyoulshouldldenyltheirlrequest.lIfl needed,lyoulshouldlreferlthelgrou
pltolyourldepartment’slmanagerltoldiscusslthelmatterinlmoreldepth.l Thellawslthatlapplyltolthislsituationl
arelthelPrivacylActlofl1974,lU.S.lDepartmentoflHealthlandlHumanl ServiceslPrivacylActl09-40-
0006,lCommon-LawlPrivacylAct,lComputerlFraudlandlAbuselAct,landl potentiallylHIPAA.
Largelvs.lSmall
1. Largelcompanieslfacelissueslwithlmultipleldepartments,lemployeelaccessltolonlinel p
ersonnellportals,lemployeeldatalsecurity,landltimekeepinglaccuracy.
2. Forlsmalllcompanies,lpayrolllprocessinglwilllinvolvelfewerlemployeeslthanlforllargerl compa
nies.lSmallerlcompanieslcouldlmaintainltheirlpayrolllneedslusinglcompanyl personnellbecaus
eloflthellowerlvolumelofltransactions.lLargerlcompanieslneedltolconsiderl theirlavailableltrain
edlpayrolllaccountantslandlotherlstaffltoldeterminelifltheycanlreliablyl handlelthelvolumeloflp
ayrolllneedslinlaltimelylandlaccuratelmanner.
WhatlIslthelDifference?
