Payroll Accounting 2024, 34th Edition
by Bernard J. Bieg, Bridget Stomberg
Verified Chapters 1 - 7, Complete
, CONTENTS
Chapter541:54The54Need54for54Payroll54and54Personnel54Record
s
Chapter542:54Computing54Wages54and54Salaries
Chapter543:54Social54Security54Taxes
Chapter544:54Income54Tax54Withholding
Chapter545:54Unemployment54Compensation54Taxes
Chapter546:54Analyzing54and54Journalizing54Payroll
Chapter547:54Payroll54Project
,Chapter 1 54
Which54Law?
1. K
2. H
3. B
4. F
5. I
6. J
7. A
8. D
9. G
10. C
11. E
12. L
Which54Payroll54Law?
1. D
2. A
3. F
4. C
5. G
6. J
7. B
8. I
9. E
10. H
What’s54Ethical?
1. Answers54will54vary.54Some54concerns54include54data54privacy54and54integrity54in54
the54software54switchover,54tax54and54employee54pay54integrity54on54the54new54softw
are,54and54employee54pay54methods.
, 2. Answers54will54vary.54Karsyn54could54choose54to54ignore54her54sorority54sister’s54
request,54claiming54Confidentiality.54She54could54also54discontinue54active54particip
ation54in54the54sorority.54In54any54case,54Karsyn54must54not54consent54to54her54soror
ity54sister’s54request54for54confidential54information.
Confidential54Records
As54the54payroll54clerk,54your54task54is54to54protect54the54privacy54and54confidentiality54o
f54the54information54you54maintain54for54the54company.54If54a54student54group—
or54any54personnel54aside54from54the54company’s54payroll54employees54and54officers—
wishes54to54review54confidential54records,54you54should54deny54their54request.54If54neede
d,54you54should54refer54the54group54to54your54department’s54manager54to54discuss54the54
matter54in54more54depth.54The54laws54that54apply54to54this54situation54are54the54Privacy54A
ct54of541974,54U.S.54Department54of54Health54and54Human54Services54Privacy54Act5409-40-
0006,54Common-
Law54Privacy54Act,54Computer54Fraud54and54Abuse54Act,54and54potentially54HIPAA.
Large54vs.54Small
1. Large54companies54face54issues54with54multiple54departments,54employee54
access54to54online54personnel54portals,54employee54data54security,54and54tim
ekeeping54accuracy.
2. For54small54companies,54payroll54processing54will54involve54fewer54employees5
4than54for54larger54companies.54Smaller54companies54could54maintain54their54p