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, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
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Chapter 2: Computing Wages and Salaries
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Chapter 3: Social Security Taxes
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Chapter 4: Income Tax Withholding
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Chapter 5: Unemployment Compensation Taxes
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Chapter 6: Analyzing and Journalizing Payroll
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Chapter 7: Payroll Project
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,Chapter1 n
Which Law? nn
1. K
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2. H
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3. B
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4. F
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5. I
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6. J
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7. A
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8. D
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9. G
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10. C nn
11. E nn
12. L nn
Which Payroll Law?
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1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical? nn
1. Answers will vary. Some concerns include data privacy and integrity in
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nn the software switchover, tax and employee pay integrity on the new
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nn software, and employee pay methods.
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, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s
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nn request, nn claiming nn Confidentiality. nn She nn could nn also nn discontinue nn active
nn participation in the sorority. In any case,Karsyn must not consent to her
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nn sorority sister’s request for confidential information.
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Confidential Records nn
As the payroll clerk, your task is to protect the privacy and confidentiality of the
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n n information youmaintain for the company. If a student group—or any
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n n personnel aside from the company’s payroll employees and officers—wishes to
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nn review confidential records, you should deny their request. If needed, you
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nn should refer the group to your department’s manager to discuss the matterin
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n n more depth. The laws that apply to this situation are the Privacy Act of 1974,
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nn U.S. Departmentof Health and
nn nn nn n n Human Services Privacy Act 09-40-0006,
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nn Common-Law Privacy Act, Computer Fraud and Abuse Act, and potentially
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nn HIPAA.
Large vs. Smallnn nn
1. Large companies face issues with multiple departments, employee
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nn access to onlinepersonnel portals, employee data security, and
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nn timekeeping accuracy. nn
2. For small companies, payroll processing will involve fewer employees
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nn than n n for larger companies. Smaller companies could maintain their
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nn payroll needs using company personnel because of the lower volume of
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