Payroll accounting 28th Edition by Bernard Bieg, Judith Toland ISBN 9781337291040 1337291048

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Product details:
ISBN 10: 1337291048
ISBN 13: 9781337291040
Author: Bernard Bieg, Judith Toland

Payroll accounting 28th Edition Table of contents:

Chapter 1. The Need for Payroll and Personnel Records

The Payroll Profession

Fair Labor Standards Act

Federal Insurance Contributions Act

Income Tax Withholding Laws

Unemployment Tax Acts

Recordkeeping Requirements

Fair Employment Laws

Civil Rights Act of 1964

Executive Orders

Age Discrimination in Employment Act

Americans with Disabilities Act

Other Federal Laws Affecting the Need for Payroll and Personnel Records

Federal Personal Responsibility and Work Opportunity Reconciliation Act of 1996

Immigration Reform and Control Act of 1986

Family and Medical Leave Act of 1993

Uniformed Services Employment and Reemployment Rights Act of 1994

Employee Retirement Income Security Act of 1974

Affordable Care Act of 2010 (ACA)

Other State Laws Affecting the Need for Payroll and Personnel Records

Workers’ Compensation Laws

State Disability Benefit Laws

Human Resources and Payroll Accounting Systems

Human Resources System

Job Descriptions

Requisition for Personnel

Application for Employment

Reference Inquiry

Hiring Notice

Employee History Record

Change in Payroll Rate

Terminating an Employee

Recordkeeping System

Employee Access—Personnel Files

Payroll Accounting System

Payroll Register

Employee’s Earnings Record

Paycheck

Outsourcing Payroll

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Case Problem

Chapter 2. Computing Wages and Salaries

The Fair Labor Standards Act

Coverage

Employer

Employee

Wages

The Minimum Wage

Paying Less than the Minimum Wage

Paying More than the Minimum Wage

State Laws

Paying a “Living Wage”

Tips

Workweek

Exemptions from FLSA Requirements

Equal Pay Act

Child-Labor Restrictions

Wage Theft

Penalties

Areas Not Covered by the FLSA

Determining Employee’s Work Time

Principal Activities

Preliminary and Postliminary Activities

Fractional Parts of an Hour

Absences

Tardiness

Records Used for Timekeeping

Time Sheets

Time Cards

Computerized Time and Attendance Recording Systems

Next Generation

Methods of Computing Wages and Salaries

Time Rate

Piece Rate

Special Incentive Plans

Commissions

Nondiscretionary Bonuses

Profit-Sharing Plans

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Problem Set • A

Problem Set • B

Continuing Payroll Problem • A

Continuing Payroll Problem • B

Case Problems

Chapter 3. Social Security Taxes

Coverage under FICA

Employer

Employee

Independent Contractor

Taxable Wages

Tax Rates

A Self-Employed Person

Self-Employment Income

Employer Identification Number

Employee’s Application for Social Security Card (Form SS-5)

Verifying Social Security Numbers

Returns Required for Social Security Purposes

Deposit Requirements (Nonagricultural Workers)

Preparing Form 941 (Employer’s Quarterly Federal Tax Return)

Completing the Return

Filing Form 941

Electronic Filing of Form 941

Non-Filers

Form 941-X

Form 944

Failure-to-Comply Penalties

Failure to File Employment Tax Returns

Failure to Fully Pay Employment Taxes

Failure to Make Timely Deposits

Failure to Furnish Payee Statements

Failure to Furnish Information Returns

Bad Checks

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Problem Set • A

Problem Set • B

Continuing Payroll Problem • A

Continuing Payroll Problem • B

Case Problems

2018 Federal Payroll Taxes Calendar

Chapter 4. Income Tax Withholding

Coverage under Federal Income Tax Withholding Laws

Employer-Employee Relationship

Statutory Employees/Nonemployees

Taxable Wages

Fringe Benefits

Nontaxable Fringe Benefits

Taxable Tips

Traveling Expenses

Payments Exempt from Withholding

Pretax Salary Reductions

Tax-Deferred Retirement Accounts

Individual Retirement Accounts

Roth IRA

Withholding Allowances

Personal Allowances

Allowances for Dependents

Additional Withholding Allowance

Other Withholding Allowances

Form W-4 (Employee’s Withholding Allowance Certificate)

Other Withholdings

Federal Income Tax Withholding

Percentage Method

Wage-Bracket Method

Other Methods of Withholding

Supplemental Wage Payments

Vacation Pay

Supplemental Wages Paid with Regular Wages

Supplemental Wages Paid Separately from Regular Wages

Gross-Up Supplemental

Wage and Tax Statements

Form W-2

Form W-2c

Form W-3

Penalties

Form W-3c

Privately Printed Forms

Returns Employers Must Complete

Information Returns

Independent Contractor Payments

Backup Withholding

Nonpayroll Reporting

Electronic Filing Form W-2 and Information Returns

Withholding State Income Tax

State Income Tax Returns and Reports

Withholding Local Income Taxes

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Problem Set • A

Problem Set • B

Continuing Payroll Problem • A

Continuing Payroll Problem • B

Case Problems

Chapter 5. Unemployment Compensation Taxes

Coverage Under FUTA and SUTA

Employers—FUTA

Employers—SUTA

Employees—FUTA

Employees—SUTA

Wages—FUTA

Taxable Wages for Unemployment Purposes

Nontaxable Wages for Unemployment Purposes

Wages—SUTA

Unemployment Compensation Taxes and Credits

Tax Rate—FUTA

Tax Rates—SUTA

Unemployment Compensation Reports Required of the Employer

Annual FUTA Return—Form 940

Quarterly Deposit—FUTA

Penalties—FUTA

Information Reports—SUTA

Penalties—SUTA

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Problem Set • A

Problem Set • B

Continuing Payroll Problem • A

Continuing Payroll Problem • B

Case Problem

Chapter 6. Analyzing and Journalizing Payroll

The Payroll Register

Proving the Totals of the Payroll Register

Using the Information in the Payroll Register

The Employee’s Earnings Record

Recording the Gross Payroll and Withholdings

Gross Payroll

FICA Taxes—Employee

Federal Income Taxes

State and City Income Taxes

Employees’ Contributions to State Funds

Other Payroll Deductions

Net Pay

Methods of Paying Wages and Salaries

Paying in Cash

Paying by Check

Paying by Electronic Transfer

Pay Cards

Electronic Paystub

Final Pay

Unclaimed Wages

Recording Payroll Taxes

FICA Taxes—Employer

SUTA Taxes

FUTA Tax

Entries to Record Wages and Payroll Taxes

Recording Workers’ Compensation Insurance Expense

Recording the Deposit or Payment of Payroll Taxes

Depositing FICA Taxes and Federal Income Taxes Withheld

Paying State or City Income Taxes

Paying FUTA and SUTA Taxes

Recording End-of-Period Adjustments

Wages

Vacation Pay

Summary of Accounts Used in Recording Payroll Transactions

Illustrative Case

Key Terms

Key Points Summary

Matching Quiz

Questions for Review

Questions for Discussion

Problem Set • A

Problem Set • B

Continuing Payroll Problem • A

Continuing Payroll Problem • B

Case Problem

Chapter 7. Payroll Project

Books of Account and Payroll Records

Journal

General Ledger

Payroll Register

Employee’s Earnings Record

General Information

Regular Hours of Work

Overtime

Timekeeping

Payday

Payroll Taxes—Contributions and Withholdings

Depositing Taxes

Group Insurance

Union Dues

Distribution of Labor Costs

Start of Payroll Project

October 9, 20–

October 15

October 20

October 23

November 4

November 6

November 13

November 16

November 17

November 18

November 20

November 30

Appendix A – Start of Short Version of Payroll Project (Continuation of Payroll Project)

December 3

December 4

December 9

December 11

December 14

December 15

December 18

January 6

January 8

January 15

February 1

Questions on the Payroll Project

Employees’ Earnings Record, Tax Forms, and Tax Returns

Appendix A. Excel Template Instructions for the Glo-Brite Payroll Project (Chapter 7: Short Version)

Appendix B. Social Security Benefits

Appendix C. Unemployment Benefits

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Bernard Bieg,Judith Toland,Payroll accounting