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
youmaintain 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
matterin more depth. The laws that apply to this situation are the Privacy Act of 1974, U.S.
Departmentof 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
onlinepersonnel 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
theycan reliably handle the volume of payroll needs in a timely and accurate
manner.
What Is the Difference?
a. Manual payroll systems involve the use of paper and pencil record-keeping or a
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
youmaintain 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
matterin more depth. The laws that apply to this situation are the Privacy Act of 1974, U.S.
Departmentof 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
onlinepersonnel 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
theycan reliably handle the volume of payroll needs in a timely and accurate
manner.
What Is the Difference?
a. Manual payroll systems involve the use of paper and pencil record-keeping or a
