Payroll Accounting 2024, 34th Edition
b6 b6 b6 b6
by Bernard J. Bieg, Bridget Stomberg
b6 b6 b6 b6 b6
Verified Chapters 1 - 7, Complete
b6 b6 b6 b6 b6
, CONTENTS
Chapter 1: The Need for Payroll and Personnel Records
b6 b6 b6 b6 b6 b6 b6 b6
Chapter 2: Computing Wages and Salaries
b6 b6 b6 b6 b6
Chapter 3: Social Security Taxes
b6 b6 b6 b6
Chapter 4: Income Tax Withholding
b6 b6 b6 b6
Chapter 5: Unemployment Compensation Taxes
b6 b6 b6 b6
Chapter 6: Analyzing and Journalizing Payroll
b6 b6 b6 b6 b6
Chapter 7: Payroll Project
b6 b6 b6
,Chapter 1 b6
Which Law?b6
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?
b6 b6
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s Ethical?
b6
1. Answers will vary. Some concerns include data privacy and integrity in the
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 software switchover, tax and employee pay integrity on the new software, and
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 employee pay methods.
b6 b6
, 2. Answers will vary. Karsyn could choose to ignore her sorority sister’s
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 request, b6 claiming Confidentiality. 6
b b6 She b6 could b6 also b6 discontinue b6 active
b6 participation in the sorority. In any case, Karsyn must not consent to her
b6 b6 b6 b6 b6 b6 6
b b6 b6 b6 b6 b6
sorority sister’s request for confidential information.
b6 b6 b6 b6 b6 b6
Confidential Records b6
As the payroll clerk, your task is to protect the privacy and confidentiality of the
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 information youmaintain for the company. If a student group—or any personnel
b6 6
b b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 aside from the company’s payroll employees and officers—wishes to review
b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 confidential records, you should deny their request. If needed, you should refer
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6
the group to your department’s manager to discuss the matterin more depth. The
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 6
b b6 b6 b6
b6 laws that apply to this situation are the Privacy Act of 1974, U.S. Departmentof
b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 b6 6
b
b6 Health and Human Services Privacy Act 09-40-0006, Common-Law Privacy Act,
b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 Computer Fraud and Abuse Act, and potentially HIPAA.
b6 b6 b6 b6 b6 b6 b6
Large vs. Small b6 b6
1. Large companies face issues with multiple departments, employee
b6 b6 b6 b6 b6 b6 b6
b6 access to onlinepersonnel portals, employee data security, and
b6 b6 6
b b6 b6 b6 b6 b6
b6 timekeeping accuracy. b6
2. For small companies, payroll processing will involve fewer employees than
b6 b6 b6 b6 b6 b6 b6 b6 b6
b6 for larger companies. Smaller companies could maintain their payroll
b6 b6 b6 b6 b6 b6 b6 b6
b6 needs using company personnel because of the lower volume of
b6 b6 b6 b6 b6 b6 b6 b6 b6