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Payroll Accounting 2017 (with CengageNOWv2, 1 term Printed Access Card) 2017 27th edition [Multiple-component retail product, part(s) enclosed]

(Uuem väljaanne: 9781337291057)
(Bucks County Community College), (Bucks County Community College)
  • Formaat: Multiple-component retail product, part(s) enclosed, 512 pages, kõrgus x laius x paksus: 276x228x19 mm, kaal: 1021 g, Contains 1 Paperback / softback and 1 Digital online
  • Ilmumisaeg: 02-Nov-2016
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 1305675126
  • ISBN-13: 9781305675124 (Uuem väljaanne: 9781337291057)
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  • Multiple-component retail product, part(s) enclosed
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Payroll Accounting 2017 (with CengageNOWv2, 1 term Printed Access Card) 2017 27th editionSuurem pilt
  • Formaat: Multiple-component retail product, part(s) enclosed, 512 pages, kõrgus x laius x paksus: 276x228x19 mm, kaal: 1021 g, Contains 1 Paperback / softback and 1 Digital online
  • Ilmumisaeg: 02-Nov-2016
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 1305675126
  • ISBN-13: 9781305675124 (Uuem väljaanne: 9781337291057)
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9781305675124.html
Märksõnad:
Gain firsthand experience and the thorough foundation you need for success in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The market-leading PAYROLL ACCOUNTING 2017 prepares you to deal with the latest laws and developments in payroll for business today. This edition focuses on practical applications rather than theory, giving you opportunities to practice concepts with useful, hands-on exercises. Detailed examples and real business applications clearly demonstrate the relevance of what you are learning. An extensive project in the last chapter gives you the opportunity to act as a payroll accountant and apply what you've learned. This 2017 edition also covers topics on the Fundamental Payroll Certification (FPC) given by the American Payroll Association. This leading text, digital resources, and accompanying materials help prepare you with a thorough understanding of payroll for success now and throughout your business career.
As We Go To Press iii
Preface iv
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(5)
Other State Laws Affecting the Need for Payroll and Personnel Records
12(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(13)
Determining Employee's Work Time
14(4)
Records Used for Timekeeping
18(2)
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(5)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
21(6)
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(3)
Student Project Audit Tests
35
Tax Table A Tables For Percentage Method Of Income Tax Withholding 1(4)
Tax Table B Wage Bracket Method Tables For Income Tax Withholding 5
Check Figures 1(1)
Glossary 1(1)
Index 1
After receiving his Master's 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 whole spectrum of accounting offerings, including payroll accounting. He has maintained strong connections with today's business world by serving as an internal auditor for a local nonprofit organization. His association with this textbook began in 1977 as a co-author with one of the originators of this book, Bill Keeling. 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. Judy has taught Accounting courses at BCCC since 1989 and is currently a professor in the Business Studies Department. Judy earned the prestigious Certified Payroll Professional (CPP) designation in 2011.