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ISBN 10: 8214350257
ISBN 13: 9798214350257
Author: Bernard Bieg, Judith Toland
Gain first-hand experience and the foundation you need to calculate payroll, complete payroll taxes, and prepare payroll records and reports. The market-leading PAYROLL ACCOUNTING 2018 introduces today’s latest payroll laws and developments. This edition focuses on practical applications rather than theory with hands-on exercises. Detailed examples and real business applications demonstrate the relevance of what you are learning. Each example or illustration corresponds to a specific problem so you can easily follow the steps to solve the problem.An extensive project in the last chapter lets you apply what you’ve learned as a payroll accountant. This edition also covers the Fundamental Payroll Certification (FPC) from the American Payroll Association. Digital resources further help ensure a thorough understanding of payroll for success both now and throughout your business career.
Payroll Accounting 2018 28th 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
Tax Table
Fold-out Ledgers
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