Payroll Records and Procedures

ISBN-10: 0028005457
ISBN-13: 9780028005454
Edition: 3rd 1994 (Revised)
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...
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List Price: $47.15
Edition: 3rd
Copyright Year: 1994
Publisher: McGraw-Hill Higher Education
Publication Date: 1/13/1994
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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