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Payroll Accounting 2015 (with Cengage Learning's Online General Ledger, 2 terms (12 months) Printed Access Card) 2015 25th edition [Multiple-component retail product, part(s) enclosed]

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  • Formaat: Multiple-component retail product, part(s) enclosed, 512 pages, kõrgus x laius x paksus: 277x230x21 mm, kaal: 1134 g, illustrations, Contains 1 Paperback and 1 Digital online
  • Ilmumisaeg: 27-Oct-2014
  • Kirjastus: Cengage Learning, Inc
  • ISBN-10: 1285862074
  • ISBN-13: 9781285862071
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  • Multiple-component retail product, part(s) enclosed
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Payroll Accounting 2015 (with Cengage Learning's Online General Ledger, 2 terms (12 months) Printed Access Card) 2015 25th editionSuurem pilt
  • Formaat: Multiple-component retail product, part(s) enclosed, 512 pages, kõrgus x laius x paksus: 277x230x21 mm, kaal: 1134 g, illustrations, Contains 1 Paperback and 1 Digital online
  • Ilmumisaeg: 27-Oct-2014
  • Kirjastus: Cengage Learning, Inc
  • ISBN-10: 1285862074
  • ISBN-13: 9781285862071
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781285862071.html
Märksõnad:
Prepare for career success with firsthand experience in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The 2015 edition of Bieg/Toland's market-leading text addresses all of the latest laws on payroll. The text focuses on applications rather than theory, and includes strong end-of-chapter material that reinforces concepts and provides valuable hands-on learning experiences. Numerous detailed examples and real business applications enliven this edition and demonstrate the relevance of the material. An extensive payroll project within the last chapter of the book gives students the opportunity to practice all they have learned, either manually or using Cengage Learning's General Ledger Software (CLGL).
As We Go To Press iii
Preface v
Acknowledgments xiii
About The Authors xv
1 The Need for Payroll and Personnel Records
1(1)
The Payroll Profession
2(1)
Fair Labor Standards Act
3(1)
Federal Insurance Contributions Act
3(1)
Income Tax Withholding Laws
4(1)
Unemployment Tax Acts
4(1)
Recordkeeping Requirements
4(1)
Fair Employment Laws
4(3)
Other Federal Laws Affecting the Need for Payroll and Personnel Records
7(4)
Other State Laws Affecting the Need for Payroll and Personnel Records
11(1)
Human Resources and Payroll Accounting Systems
12(1)
Human Resources System
13(7)
Recordkeeping System
20(1)
Payroll Accounting System
20(5)
Questions and Problems
25
2 Computing Wages and Salaries
1(1)
The Fair Labor Standards Act
1(12)
Determining Employee's Work Time
13(4)
Records Used for Timekeeping
17(3)
Methods of Computing Wages and Salaries
20(11)
Questions and Problems
31
3 Social Security Taxes
1(1)
Coverage Under FICA
1(11)
A Self-Employed Person
12(2)
Employer Identification Number
14(1)
Employee's Application for Social Security Card (Form SS-5)
14(2)
Returns Required for Social Security Purposes
16(4)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
20(7)
Failure-to-Comply Penalties
27(5)
Questions and Problems
32
4 Income Tax Withholding
1(1)
Coverage Under Federal Income Tax Withholding Laws
1(7)
Tax-Deferred Retirement Accounts
8(1)
Withholding Allowances
9(6)
Federal Income Tax Withholding
15(2)
Other Methods of Withholding
17(1)
Supplemental Wage Payments
18(3)
Wage and Tax Statements
21(6)
Returns Employers Must Complete
27(1)
Information Returns
28(1)
Independent Contractor Payments
28(1)
Backup Withholding
29(1)
Electronic Filing Form W-2 and Information Returns
30(1)
Withholding State Income Tax
30(6)
Questions and Problems
36
5 Unemployment Compensation Taxes
1(1)
Coverage Under FUTA and SUTA
2(6)
Unemployment Compensation Taxes and Credits
8(10)
Unemployment Compensation Reports Required of the Employer
18(12)
Questions and Problems
30
6 Analyzing and Journalizing Payroll
1(1)
The Payroll Register
1(3)
The Employee's Earnings Record
4(2)
Recording the Gross Payroll and Withholdings
6(6)
Methods of Paying Wages and Salaries
12(4)
Recording Payroll Taxes
16(4)
Recording Workers' Compensation Insurance Expense
20(1)
Recording the Deposit or Payment of Payroll Taxes
21(1)
Recording End-of-Period Adjustments
22(1)
Summary of Accounts Used in Recording Payroll Transactions
23(1)
Illustrative Case
24(9)
Questions and Problems
33
7 Payroll Project
1(1)
Books of Account and Payroll Records
2(1)
General Information
3(3)
Start of Payroll Project
6(10)
Start of Short Version of Payroll Project (Continuation of Payroll Project)
16(6)
Questions on the Payroll Project
22
Appendix A Payroll Project Using Online General Ledger (CLGL)
1(1)
Payroll Project
1(19)
Payroll Project (Short Version)
20(12)
Optional Activities
32
Tax Table A Tables For Percentage Method Of Income Tax Withholding
1(4)
Tax Table B Wage-Bracket Income Tax Withholding Tables
5
Check Figures
1(1)
Glossary
1(1)
Index
1(1)
2015 Payroll Calendar
1(1)
Online Web Appendices (CengageBrain.com)
Controlling Costs: Payroll, Benefits, and Taxes
1(1)
Appendix B Excel Template Instructions for the Glo-Brite Payroll Project (Using Excel 2010 or 2013)
1(1)
Getting to Know Excel
1(1)
Appendix C Social Security Benefits
1(1)
What Factors Are Used to Determine Social Security Benefits?
1(1)
What Benefits Are Provided by Social Security?
2(2)
What Are Reduced Benefits?
4(1)
How Does Working After Retirement Affect Social Security Benefits?
5(1)
How Do You Apply for Social Security Benefits?
6(1)
What Is Medicare?
7
Appendix D Unemployment Benefits
1
Unemployment Compensation Benefits
1
Judith Toland received her Master's Degree in Education from Temple University in 2002, her Bachelor's Degree in Business Administration Accounting from Bloomsburg University in 1981 and her Associate's Degree from Bucks County Community College in Business Administration in 1979. Ms. Toland has taught Accounting courses at BCCC since 1989 and is currently a professor in the Business Studies department. She earned the Certified Payroll Professional (CPP) designation in 2011. After receiving his Masters in Business Administration from the University of Notre Dame and passing the Certified Public Accountants' exam in the early 1970s, Bernard Bieg turned his attention toward a career in teaching. He has been a professor at Bucks County Community College for more than 30 years. During that time, he has taught the entire spectrum of accounting courses, including payroll accounting. He has maintained strong connections with today's business world by serving as an internal auditor for a local non-profit organization. His association with this textbook began in 1977 as a co-author with one of the text's originators, Bill Keeling.