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Payroll Accounting 2018 4th ed. [Minkštas viršelis]

2.50/5 (2 ratings by Goodreads)
(Univ of Phoenix Main Campus), (Empire College)
  • Formatas: Paperback / softback, 480 pages, aukštis x plotis x storis: 274x218x18 mm, weight: 844 g
  • Išleidimo metai: 20-Oct-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259742512
  • ISBN-13: 9781259742514
Kitos knygos pagal šią temą:
Payroll Accounting 2018 4th ed.Didesnis paveikslėlis
  • Formatas: Paperback / softback, 480 pages, aukštis x plotis x storis: 274x218x18 mm, weight: 844 g
  • Išleidimo metai: 20-Oct-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259742512
  • ISBN-13: 9781259742514
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781259742514.html

A modern approach to payroll accounting, Landin/Schirmer’s Payroll 2018 provides a“practitioners’ view” of this highly specialized area of accounting. Incorporating examples of real-world companies, Payroll 2018 highlights the relevance of the course in its coverage of issues that students will face in their careers, such as labor planning and labor costs. Whether you are teaching face-to-face, hybrid, or online, Payroll 2018 is flexible enough to be used in courses as short as three weeks and as long as fifteen weeks. Connect® provides multiple opportunities for students to build their skills through practice, including exercise sets at the end of each chapter, auto-graded payroll and tax forms, the Continuing Payroll Project in each chapter, and a Comprehensive Project that encompasses an entire quarter of payroll accounting topics. 

About the Authors iii
Preface x
Chapter 1 Payroll Practices and System Fundamentals
2(36)
1.1 Indentify Legislation That Pertains to Payroll and Business
4(5)
1.2 Discuss the Legal Framework Specific to Payroll Accounting
9(5)
1.3 Discuss the Ethical Guidelines for Payroll Accounting
14(3)
Responsibility
15(1)
The Public Interest
15(1)
Integrity
15(1)
Objectivity and Independence
16(1)
Due Care
16(1)
1.4 Identify Contemporary Payroll Practices
17(5)
Payroll Preparation Options
18(2)
Privacy Protection
20(2)
1.5 Compare Payroll Processing Options for Different Businesses
22(16)
Large Businesses
22(1)
Small Businesses
23(1)
Computer-Based Systems
24(1)
Internet-Based Systems
25(1)
Manual Systems
26(1)
Outsourced Payroll Systems
26(1)
Certified Payroll
26(1)
Trends to Watch: Legal Environment
27(1)
Summary of Payroll Practices and System Fundamentals
28(1)
Key Points
28(1)
Vocabulary
29(1)
Review Questions
29(1)
Exercises Set A
30(1)
Problems Set A
31(1)
Exercises Set B
32(1)
Problems Set B
33(1)
Critical Thinking
34(1)
In the Real World
Scenario for Discussion
34(1)
Internet Activities
35(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
35(2)
Answers to Stop & Check Exercises
37(1)
Chapter 2 Payroll System Procedures
38(60)
2.1 Identify Important Payroll Procedures and Pay Cycles
40(2)
Pay Cycles
41(1)
2.2 Prepare Required Employee Documentation
42(10)
Employees versus Independent Contractors
42(2)
Reporting New Employees
44(7)
Entering New Employees into the Database
51(1)
2.3 Differentiate Between Exempt and Nonexempt Workers
52(3)
Leased and Temporary Employees
54(1)
2.4 Explain Pay Records and Employee File Maintenance
55(4)
Pay Records
55(4)
2.5 Describe Internal Controls and Record Retention for a Payroll System
59(7)
Review of Time Collected
60(1)
Overtime Approval
60(1)
Approval for Leave of Absence or Other Unpaid Time Off
61(1)
File Security
61(1)
Alternating Duties and Cross-Training
62(1)
Best Practices Involved in Employee File Maintenance
62(1)
Electronic Records
63(1)
Payroll as a Non-Solo Effort
64(1)
Document Retention Requirements
64(2)
2.6 Discuss Employee Termination and Document Destruction Procedures
66(32)
Employee Termination
66(2)
Document Destruction
68(1)
Trends to Watch: Payroll Procedures
69(1)
Summary of Payroll System Procedures
69(1)
Key Points
69(1)
Vocabulary
70(1)
Review Questions
70(1)
Exercises Set A
71(1)
Problems Set A
72(6)
Exercises Set B
78(1)
Problems Set B
79(6)
Critical Thinking
85(1)
In the Real World: Scenario for Discussion
85(1)
Internet Activities
85(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
85(10)
Answers to Stop & Check Exercises
95(3)
Chapter 3 Gross Pay Computation
98(52)
3.1 Analyze Minimum Wage Pay for Nonexempt Workers
100(5)
Minimum Wage
100(2)
Tipped Employees
102(3)
3.2 Compute Gross Pay for Different Pay Bases
105(9)
Salaried Workers
105(4)
Hourly Workers
109(1)
Hourly Workers in More Than One Job Classification
109(1)
Commission Work
109(3)
Piece-Rate Work
112(2)
3.3 Calculate Pay Based on Hours and Fractions of Hours
114(3)
Hourly Calculations
115(1)
Quarter-Hour System
115(1)
Hundredth-Hour System
116(1)
3.4 Calculate Overtime in Various Situations
117(5)
Standard Overtime Pay
118(1)
Overtime for Employees of Hospitals and Residential Care Facilities
119(1)
Tipped Employee Overtime
120(1)
Piece-Rate Employee Overtime
121(1)
Salaried Nonexempt Overtime
121(1)
Overtime for Employees Who Work in Two or More Separate Functions
122(1)
3.5 Create a Payroll Register
122(4)
Payroll Register Data
123(1)
Track Employee Compensation Using a Payroll Register
124(2)
3.6 Apply Combination Pay Methods
126(3)
Base Salary Plus Commission
126(1)
Payroll Draw
127(1)
Incentive Stock Options (ISOs)
128(1)
3.7 Explain Special Pay Situations
129(21)
Compensatory Time
130(1)
On-Call Time
130(1)
Travel Time, Wait Time, and Sleeping Time
131(1)
Jury Duty
132(1)
Subminimum Wage Situations
132(1)
Nonqualified Deferred Compensation
133(1)
Pension Payments
133(1)
Retroactive Pay
133(1)
Wages for Deceased Employees
134(1)
Trends to Watch: Employee Compensation
134(1)
Summary of Gross Pay Computation
135(1)
Key Points
135(1)
Vocabulary
135(1)
Review Questions
136(1)
Exercises Set A
136(2)
Problems Set A
138(3)
Exercises Set B
141(2)
Problems Set B
143(2)
Critical Thinking
145(1)
In the Real World: Scenario for Discussion
145(1)
Internet Activities
146(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
146(1)
Answers to Stop & Check Exercises
147(3)
Chapter 4 Fringe Benefits and Voluntary Deductions
150(38)
4.1 Define Fringe Benefits within the Context of Payroll
152(3)
Purpose of Fringe Benefits
152(1)
Including Benefits in Pay
153(1)
Fringe Benefits and Payroll Taxes
153(2)
4.2 Interpret Cafeteria Plan Types
155(3)
Cafeteria Plans
155(3)
4.3 Describe Fringe Benefit Exclusion Rules
158(3)
Specific Fringe Benefit Exclusion Rules
159(2)
4.4 Explain Fringe Benefit Valuation Rules
161(4)
General Valuation Rule
161(2)
Unsafe Conditions
163(2)
4.5 Differentiate between Pre-Tax and Post-Tax Deductions
165(5)
Insurance
165(1)
Supplemental Health and Disability Insurance
166(1)
Retirement Plans
167(1)
Post-Tax Deductions
168(2)
4.6 Apply Rules for Withholding, Depositing, and Reporting Benefits
170(18)
Rules for Withholding Amounts Related to Benefits
170(1)
Rules for Depositing Amounts Related to Benefits
171(1)
Rules for Reporting Benefits
171(1)
Trends to Watch: Employee Benefits
172(1)
Summary of Fringe Benefits and Voluntary Deductions
173(1)
Key Points
173(1)
Vocabulary
174(1)
Review Questions
174(1)
Exercises Set A
174(2)
Problems Set A
176(1)
Exercises Set B
177(2)
Problems Set B
179(1)
Critical Thinking
180(1)
In the Real World: Scenario for Discussion
181(1)
Internet Activities
182(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
182(5)
Answers to Stop & Check Exercises
187(1)
Chapter 5 Employee Net Pay and Pay Methods
188(46)
5.1 Compute Employee Net Pay
190(2)
Pay Computation Steps
190(2)
5.2 Determine Federal Income Tax Withholding Amounts
192(9)
Federal Income Taxes
192(1)
Federal Income Tax Computation Examples
192(1)
Wage-Bracket Method
193(4)
Percentage Method
197(4)
5.3 Compute Social Security and Medicare Tax Withholding
201(3)
Social Security Tax
201(1)
Examples of Social Security Tax Computations
202(1)
Medicare Tax
202(1)
Examples of Medicare Tax Computations
202(2)
5.4 Calculate State and Local Income Taxes
204(3)
State-Specific Taxes
205(1)
Local Income Taxes
206(1)
5.5 Apply Post-Tax Deductions
207(3)
Charitable Contributions
207(1)
Garnishments
207(1)
Consumer Credit
208(1)
Union Dues
209(1)
Employee Advances and Overpayments
209(1)
5.6 Discuss Employee Pay Methods
210(24)
Cash
210(1)
Check
211(1)
Direct Deposit
212(1)
Paycards
213(1)
Trends to Watch: Taxes and Payment Methods
214(1)
Summary of Employee Net Pay and Pay Methods
214(1)
Key Points
215(1)
Vocabulary
215(1)
Review Questions
215(1)
Exercises Set A
215(2)
Problems Set A
217(3)
Exercises Set B
220(2)
Problems Set B
222(3)
Critical Thinking
225(1)
In the Real World: Scenario for Discussion
226(1)
Internet Activities
226(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
226(6)
Answers to Stop & Check Exercises
232(2)
Chapter 6 Employer Payroll Taxes and Labor Planning
234(70)
6.1 List Employer-Paid and Employee-Paid Obligations
235(10)
Social Security and Medicare Taxes
236(2)
Federal and State Unemployment Taxes
238(2)
FUTA Credit Reduction
240(1)
State Unemployment Taxes
241(2)
Other State and Local Employer-Only Payroll Taxes
243(1)
Workers' Compensation Insurance
243(2)
6.2 Discuss Reporting Periods and Requirements for Employer Tax Deposits
245(3)
Lookback Period
245(1)
Deposit Frequencies
246(2)
6.3 Prepare Mid-Year and Year-End Employer Tax Reporting and Deposits
248(17)
Form 941
248(1)
Schedule B
248(5)
State Tax Remittance
253(1)
Form 944
253(1)
Unemployment Tax Reporting
253(5)
Matching Final Annual Pay to Form W-2
258(7)
6.4 Describe Payroll Within the Context of Business Expenses
265(2)
Employees and Company Framework
267(1)
6.5 Relate Labor Expenses to Company Profitability
267(2)
The Labor Distribution Report
268(1)
6.6 Complete Benefit Analysis as a Function of Payroll
269(35)
Annual Total Compensation Report
271(2)
Trends to Watch: Employer Taxes and Benefit Analysis
273(1)
Summary of Employer Payroll Taxes and Labor Planning
274(1)
Key Points
274(1)
Vocabulary
275(1)
Review Questions
275(1)
Exercises Set A
275(2)
Problems Set A
277(10)
Exercises Set B
287(1)
Problems Set B
288(10)
Critical Thinking
298(1)
In the Real World: Scenario for Discussion
299(1)
Internet Activities
299(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
300(3)
Answers to Stop & Check Exercises
303(1)
Chapter 7 The Payroll Register, Employees' Earnings Records, and Accounting System Entries
304(44)
7.1 Connect the Payroll Register to the Employees' Earnings Records
306(3)
The Employees' Earnings Records and Periodic Tax Reports
307(2)
7.2 Describe Financial Accounting Concepts
309(2)
Debits and Credits
310(1)
The General Journal
310(1)
The General Ledger
311(1)
7.3 Complete Payroll-Related General Journal Entries
311(5)
Employee Pay-Related Journal Entries
313(1)
Employer Payroll-Related Journal Entries
313(1)
Other Payroll-Related Journal Entries
313(1)
Payroll Accruals and Reversals
314(2)
7.4 Generate Payroll-Related General Ledger Entries
316(3)
General Ledger Posting Practices
316(3)
7.5 Describe Payroll Effects on the Accounting System
319(2)
Payroll-Related Business Expenses
319(1)
Payroll-Related Liabilities
320(1)
7.6 Explain Payroll Entries in Accounting Reports
321(27)
Labor Reports
323(1)
Trends to Watch: Economic Effects of Payroll
324(1)
Summary of Payroll Register, Employees' Earnings Records, and Accounting System Entries
324(1)
Key Points
325(1)
Vocabulary
326(1)
Review Questions
326(1)
Exercises Set A
326(2)
Problems Set A
328(6)
Exercises Set B
334(1)
Problems Set B
335(6)
Critical Thinking
341(1)
In the Real World: Scenario for Discussion
342(1)
Internet Activities
342(1)
Continuing Payroll Project: Prevosti Farms and Sugarhouse
343(3)
Answers to Stop & Check Exercises
346(2)
Appendixes
Appendix A Continuing Payroll Project: Wayland Custom Woodworking
348(37)
Appendix B Special Classes of Federal Tax Withholding
385(7)
Appendix C Federal Income Tax Tables
392(23)
Appendix D State Income Tax Information
415(6)
Appendix E State Revenue Department Information
421(7)
Appendix F Payroll Certification Information
428(5)
Glossary 433(5)
Index 438