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    Payroll Records and Procedures

    ISBN-10: 0028005457
    ISBN-13: 9780028005454
    Author(s): Merle W. Wood, Sherry Cohen
    Description: This kit consists of a text-workbook, practice set, andsoftware, including a DacEasy Payroll Template Disk, andComputerized Payroll Software based on Glencoe’s ACCLAIMsoftware. Each chapter covers an area of payroll throughexamples, illustrations,  More...
    Buy it from: $1.99
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    List Price: $47.15
    Edition: 3rd
    Publisher: McGraw-Hill Higher Education
    Binding: Book, Other 
    Pages: 266
    Size: 8.40" wide x 10.80" long x 0.50" tall
    Weight: 1.276
    Language: English

    This kit consists of a text-workbook, practice set, andsoftware, including a DacEasy Payroll Template Disk, andComputerized Payroll Software based on Glencoe’s ACCLAIMsoftware. Each chapter covers an area of payroll throughexamples, illustrations, and exercises that provide students immediate feedback. DacEasy users must have the DacEasyPayroll Software. All software comes packaged with IBM compatible 3.5" and 5.25" disks. Sierra Office Systems, acomprehensive practice set, is available separately orshrinkwrapped with the text-workbook.

    Preface
    Introduction
    The Nature of Payroll Work
    Payroll Systems
    The People Who Do Payroll Work
    Payroll Laws and Regulations
    Federal Income Tax Laws
    State and Local Income Tax Laws
    Social Security Laws
    The Fair Labor Standards Act
    State Minimum Wage Laws
    Other Laws Affecting Wages
    Worker's Compensation Laws
    State Disability Benefit Laws
    Fair Employment Laws
    Pension Security Laws
    It's a Fact/The Immigration Reform Act
    Study Questions
    Discussion Questions
    New Employee Records
    The Job Application Form
    The Personnel File
    The Social Security Number
    It's a Fact/Now Even Children Can Apply
    The Withholding Allowance Certificate
    The Employee Earnings Record
    The Need for Confidentiality/The Case of the Payroll Leak That Became a Flood
    Study Questions
    Discussion Questions
    Review Exercises
    Time and Work Records
    Payroll Periods
    Time Records
    Time Cards
    Computing Time Worked
    Time Sheets
    Filing Time Records
    It's a Fact/Living...and Working...at Home
    Work Records
    Production Records
    Sales Records
    Labor Distribution
    The Need for Efficiency/The Case of the Late Time Cards
    Study Questions
    Review Exercises
    Determining Gross Earnings
    The Hourly-Rate Plan
    It's a Fact/Big Business or Small, You Still Get Paid
    The Salary Plan
    The Piece-Rate Plan
    The Commission Plan
    The Salary-Commission Plan
    It's a Fact/Flex-Time for Flex-Needs
    Bonuses and Profit-Sharing Payments
    Bonuses
    Profit-Sharing Payments
    Tips
    Developing Efficient Working Procedures/The Use of the Electronic Calculator in Payroll Work
    Study Questions
    Review Exercises
    Problems
    Determining Payroll Deductions
    Deductions Required by Law
    Federal Income Tax
    Social Security (FICA) Tax
    State and Local Income Taxes
    State Disability Insurance Tax
    State Unemployment Compensation Tax
    Garnishments
    Developing Efficient Working Procedures/The Use of Tax Tables
    It's a Fact/Publishing Tax Tables Is Big Business--For Business
    Treatment of Tips for Federal Withholding Taxes
    Deductions Required by Union Contracts
    Voluntary Deductions
    Insurance
    Pension Plans
    Savings Plans
    Charitable Contributions
    Changes in Payroll Deductions
    Computing Net Pay
    The Need for Clear Communication/The Case of the Withholding Allowance That Disappeared
    Study Questions
    Review Exercises
    Problems
    The Payroll Register
    The Format of the Payroll Register
    Making Entries in the Payroll Register
    Totaling and Proving the Payroll Register
    Developing Efficient Working Procedures/Checking Payroll Computations for Accuracy
    Using the Payroll Register
    The Need for Clear Writing/The Case of the Payroll Register That No One Could Read
    Study Questions
    Review Exercises
    Problems
    Employee Earnings Records
    The Format of the Employee Earnings Record
    Making Entries in the Employee Earnings Records
    Totaling the Employee Earnings Records
    Using Employee Earnings Records
    Authorization to Make Payroll Changes
    Retention of Payroll Records
    Study Questions
    Problems
    Paying the Payroll
    Payment in Cash
    Payroll Change Sheet
    Payroll Requisition for the Bank
    Pay Envelopes for Employees
    Employee Receipts
    Payment by Check
    Payroll Checks
    The Use of a Special Payroll Account
    Developing Efficient Working Procedures/Preparing Payroll Checks
    Payment by Direct Deposit in Employee Checking Accounts
    The Bank Transfer Form
    Employee Statements
    It's a Fact/Checkless Payments
    The Need for Accuracy/The Case of the Little Error That Grew and Grew
    Study Questions
    Discussion Questions
    Problems
    Federal Payroll Taxes and Tax Returns
    The Employer's Share of the FICA Tax
    Computing the Tax
    FICA Tax on Tips
    Depositing FICA Taxes and Federal Income Taxes
    Federal Tax Deposit, Form 8109
    Reporting FICA Taxes and Federal Income Taxes
    Employer's Quarterly Federal Tax Return, Form 941
    Wage and Tax Statement, Form W-2
    Transmittal of Income and Tax Statements, Form W-3
    It's a Fact/Financing the Federal Government
    Federal Unemployment Compensation Tax
    The Unemployment Insurance System
    Computing the FUTA Tax
    Depositing the FUTA Tax
    Using Form 8109 for Quarterly FUTA Deposits
    Reporting the FUTA Tax
    Employer's Annual Federal Unemployment Tax Return, Form 940
    The Need for Orderly Procedures/The Case of the Forgotten Tax Payment
    Study Questions
    Review Exercises
    Problems
    State Payroll Taxes and Tax Returns
    State Unemployment Compensation Tax
    Computing the SUTA Tax
    Responding to Unemployment Benefit Claims
    State Disability Insurance Tax
    Worker's Compensation Insurance
    State Income Tax
    Obtaining Information About State Income Tax
    Reporting and Paying State Payroll Taxes
    Reporting and Paying the SUTA Tax
    Reporting and Paying State Disability Insurance and Income Taxes
    Issuing Wage and Tax Statements
    Local Income Tax
    Developing Efficient Working Procedures/Setting Up a Tax Calendar
    Study Questions
    Discussion Questions
    Review Exercises
    Payroll Systems
    Manual Payroll Systems
    Standard Payroll Forms
    Custom-Made Payroll Forms
    Pegboard System
    Electronic Aids
    Computerized Payroll Systems
    Computer Components
    Input Devices
    Central Processing Unit
    External Storage Devices
    Output Devices
    Types of Computers
    Mainframe Computers
    Minicomputers
    Microcomputers
    Payroll Processing by Service Bureaus
    Computerized Payroll Procedures
    Flowcharts
    It's a Fact/Smart Clocks Make Better Payroll Records
    Illustrative Case/A Computerized Payroll System in a Large Business
    Illustrative Case/A Computerized Payroll System in a Small Business
    Study Questions
    Discussion Questions
    Review Exercises
    Accounting for Payroll
    Accounting Records for Payroll
    Effects of Payroll Transactions on the Ledger Accounts
    Payroll Entries
    Recording the Payroll
    Recording the Employer's Payroll Taxes
    Recording Payment of the Payroll
    Recording Deposits of Payroll Taxes
    Recording Payment of Amounts Withheld for Voluntary Deductions
    Study Questions
    Review Exercises
    Problems
    Tax Tables
    Glossary
    Index

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