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Ebook details:
عنوان: Payroll Accounting 2019 (9781259917073) Jeanette Landin, Paulette Schirmer D.B.A MBA
نویسنده: Books
ناشر: McGraw-Hill Education; 5 edition (October 24, 2018)
زبان: English
شابک: 125991707X, 978-1259917073
حجم: 29 Mb
فرمت: Epub

Cover Half Title Title Copyright About the Authors Dedication A Note from the Authors Changes to the Fifth Edition Text Features Connect Page Acknowledgments Brief Contents Contents Payroll Accounting 2019 Chapter 1 Payroll Practices and System Fundamentals 1-1 Identify 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 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 Electronic Records Summary of Payroll System Procedures Trends to Watch: Payroll 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 Salary Plus Commission and Draw Incentive Stock Options (ISOs) 3-7 Explain Special Pay Situations Compensatory Time On-Call Time Sleeping Time, Travel Time, and Wait 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 Other Transportation Benefits 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 Treatment of Taxable Benefit Withholdings Rules for Depositing Amounts Related to Benefits Rules for Reporting Benefits Summary of Fringe Benefits and Voluntary Deductions Trends to Watch: Employee Benefits 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 the 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 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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