لایب سان

• Publisher: McGraw-Hill Education; 4 edition (October 20, 2017)
• Language: English
• ISBN-10: 1259742512
• ISBN-13: 978-1259742514

Cover Halftitle Title Copyright About the Authors Dedication A Note from the Authors Changes to the Fourth Edition Text Features Connect Acknowledgments Brief Contents Contents Chapter 1 Payroll Practices and System Fundamentals 1-1 Indentify Legislation That Pertains to Payroll and Business 1-2 Discuss the Legal Framework Specific to Payroll Accounting 1-3 Discuss the Ethical Guidelines for Payroll Accounting Responsibility The Public Interest Integrity Objectivity and Independence Due Care 1-4 Identify Contemporary Payroll Practices Payroll Preparation Options Privacy Protection 1-5 Compare Payroll Processing Options for Different Businesses Large Businesses Small Businesses Computer-Based Systems Internet-Based Systems Manual Systems Outsourced Payroll Systems Certified Payroll Trends to Watch: Legal Environment Summary of Payroll Practices and System Fundamentals Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 2 Payroll System Procedures 2-1 Identify Important Payroll Procedures and Pay Cycles Pay Cycles 2-2 Prepare Required Employee Documentation Employees versus Independent Contractors Reporting New Employees Entering New Employees into the Database 2-3 Differentiate Between Exempt and Nonexempt Workers Leased and Temporary Employees 2-4 Explain Pay Records and Employee File Maintenance Pay Records 2-5 Describe Internal Controls and Record Retention for a Payroll System Review of Time Collected Overtime Approval Approval for Leave of Absence or Other Unpaid Time Off File Security Alternating Duties and Cross-Training Best Practices Involved in Employee File Maintenance Electronic Records Payroll as a Non-Solo Effort Document Retention Requirements 2-6 Discuss Employee Termination and Document Destruction Procedures Employee Termination Document Destruction Trends to Watch: Payroll Procedures Summary of Payroll System Procedures Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 3 Gross Pay Computation 3-1 Analyze Minimum Wage Pay for Nonexempt Workers Minimum Wage Tipped Employees 3-2 Compute Gross Pay for Different Pay Bases Salaried Workers Hourly Workers Hourly Workers in More Than One Job Classification Commission Work Piece-Rate Work 3-3 Calculate Pay Based on Hours and Fractions of Hours Hourly Calculations Quarter-Hour System Hundredth-Hour System 3-4 Calculate Overtime in Various Situations Standard Overtime Pay Overtime for Employees of Hospitals and Residential Care Facilities Tipped Employee Overtime Piece-Rate Employee Overtime Salaried Nonexempt Overtime Overtime for Employees Who Work in Two or More Separate Functions 3-5 Create a Payroll Register Payroll Register Data Track Employee Compensation Using a Payroll Register 3-6 Apply Combination Pay Methods Base Salary Plus Commission Payroll Draw Incentive Stock Options (ISOs) 3-7 Explain Special Pay Situations Compensatory Time On-Call Time Travel Time, Wait Time, and Sleeping Time Jury Duty Subminimum Wage Situations Nonqualified Deferred Compensation Pension Payments Retroactive Pay Wages for Deceased Employees Trends to Watch: Employee Compensation Summary of Gross Pay Computation Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 4 Fringe Benefits and Voluntary Deductions 4-1 Define Fringe Benefits within the Context of Payroll Purpose of Fringe Benefits Including Benefits in Pay Fringe Benefits and Payroll Taxes 4-2 Interpret Cafeteria Plan Types Cafeteria Plans 4-3 Describe Fringe Benefit Exclusion Rules Specific Fringe Benefit Exclusion Rules 4-4 Explain Fringe Benefit Valuation Rules General Valuation Rule Unsafe Conditions 4-5 Differentiate between Pre-Tax and Post-Tax Deductions Insurance Supplemental Health and Disability Insurance Retirement Plans Post-Tax Deductions 4-6 Apply Rules for Withholding, Depositing, and Reporting Benefits Rules for Withholding Amounts Related to Benefits Rules for Depositing Amounts Related to Benefits Rules for Reporting Benefits Trends to Watch: Employee Benefits Summary of Fringe Benefits and Voluntary Deductions Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 5 Employee Net Pay and Pay Methods 5-1 Compute Employee Net Pay Pay Computation Steps 5-2 Determine Federal Income Tax Withholding Amounts Federal Income Taxes Federal Income Tax Computation Examples Wage-Bracket Method Percentage Method 5-3 Compute Social Security and Medicare Tax Withholding Social Security Tax Examples of Social Security Tax Computations Medicare Tax Examples of Medicare Tax Computations 5-4 Calculate State and Local Income Taxes State-Specific Taxes Local Income Taxes 5-5 Apply Post-Tax Deductions Charitable Contributions Garnishments Consumer Credit Union Dues Employee Advances and Overpayments 5-6 Discuss Employee Pay Methods Cash Check Direct Deposit Paycards Trends to Watch: Taxes and Payment Methods Summary of Employee Net Pay and Pay Methods Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 6 Employer Payroll Taxes and Labor Planning 6-1 List Employer-Paid and Employee-Paid Obligations Social Security and Medicare Taxes Federal and State Unemployment Taxes FUTA Credit Reduction State Unemployment Taxes Other State and Local Employer-Only Payroll Taxes Workers’ Compensation Insurance 6-2 Discuss Reporting Periods and Requirements for Employer Tax Deposits Lookback Period Deposit Frequencies 6-3 Prepare Mid-Year and Year-End Employer Tax Reporting and Deposits Form 941 Schedule B State Tax Remittance Form 944 Unemployment Tax Reporting Matching Final Annual Pay to Form W-2 6-4 Describe Payroll Within the Context of Business Expenses Employees and Company Framework 6-5 Relate Labor Expenses to Company Profitability The Labor Distribution Report 6-6 Complete Benefit Analysis as a Function of Payroll Annual Total Compensation Report Trends to Watch: Employer Taxes and Benefit Analysis Summary of Employer Payroll Taxes and Labor Planning Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Chapter 7 The Payroll Register, Employees’ Earnings Records, and Accounting System Entries 7-1 Connect the Payroll Register to the Employees’ Earnings Records The Employees’ Earnings Records and Periodic Tax Reports 7-2 Describe Financial Accounting Concepts Debits and Credits The General Journal The General Ledger 7-3 Complete Payroll-Related General Journal Entries Employee Pay-Related Journal Entries Employer Payroll-Related Journal Entries Other Payroll-Related Journal Entries Payroll Accruals and Reversals 7-4 Generate Payroll-Related General Ledger Entries General Ledger Posting Practices 7-5 Describe Payroll Effects on the Accounting System Payroll-Related Business Expenses Payroll-Related Liabilities 7-6 Explain Payroll Entries in Accounting Reports Labor Reports Trends to Watch: Economic Effects of Payroll Summary of Payroll Register, Employees’ Earnings Records, and Accounting System Entries Key Points Vocabulary Review Questions Exercises Set A Problems Set A Exercises Set B Problems Set B Critical Thinking In the Real World: Scenario for Discussion Internet Activities Continuing Payroll Project: Prevosti Farms and Sugarhouse Answers to Stop & Check Exercises Appendixes Appendix A: Continuing Payroll Project: Wayland Custom Woodworking Appendix B: Special Classes of Federal Tax Withholding Appendix C: Federal Income Tax Tables Appendix D: State Income Tax Information Appendix E: State Revenue Department Information Appendix F: Payroll Certification Information Glossary Index

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