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Payroll Accounting 2020 (with CengageNOWv2, 1 term Printed Access Card) 30th edition [Multiple-component retail product, part(s) enclosed]

(Uuem väljaanne: 9780357358061)
(Bucks County Community College), (Bucks County Community College)
  • Formaat: Multiple-component retail product, part(s) enclosed, 528 pages, kõrgus x laius x paksus: 275x227x21 mm, kaal: 1134 g, Contains 1 Paperback / softback and 1 Digital online
  • Ilmumisaeg: 12-Nov-2019
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357117174
  • ISBN-13: 9780357117170 (Uuem väljaanne: 9780357358061)
  • Multiple-component retail product, part(s) enclosed
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  • Formaat: Multiple-component retail product, part(s) enclosed, 528 pages, kõrgus x laius x paksus: 275x227x21 mm, kaal: 1134 g, Contains 1 Paperback / softback and 1 Digital online
  • Ilmumisaeg: 12-Nov-2019
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357117174
  • ISBN-13: 9780357117170 (Uuem väljaanne: 9780357358061)
Gain first-hand experience and the foundation you need to calculate payroll, complete payroll taxes, and prepare payroll records and reports. Bieg/Toland's market-leading PAYROLL ACCOUNTING 2020 introduces the latest payroll laws and developments. You focus on practical applications rather than theory as you complete hands-on exercises. Detailed examples and real business applications demonstrate the importance of skills you are learning. Each example or illustration corresponds to a specific problem so you can easily follow the steps to solve the problem. An extensive project in the last chapter lets you apply what you've learned as a payroll accountant. This edition also covers the Fundamental Payroll Certification (FPC) from the American Payroll Association. Digital resources further ensure a thorough understanding of payroll for success both now and throughout your business career.
As We Go To Press iii
Preface iv
Acknowledgments xi
About the Authors xiii
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
4(1)
Income Tax Withholding Laws
4(1)
Unemployment Tax Acts
4(1)
Recordkeeping Requirements
5(1)
Fair Employment Laws
5(3)
Other Federal Laws Affecting the Need for Payroll and Personnel Records
8(5)
Other State Laws Affecting the Need for Payroll and Personnel Records
13(1)
Human Resources and Payroll Accounting Systems
14(1)
Human Resources System
15(7)
Recordkeeping System
22(1)
Payroll Accounting System
23
2 Computing Wages and Salaries
1(1)
The Fair Labor Standards Act
1(14)
Determining Employee's Work Time
15(4)
Records Used for Timekeeping
19(3)
Methods of Computing Wages and Salaries
22
3 Social Security Taxes
1(1)
Coverage Under FICA
1(12)
A Self-Employed Person
13(1)
Employer Identification Number
14(2)
Employee's Application for Social Security Card (Form SS-5)
16(1)
Returns Required for Social Security Purposes
17(5)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
22(7)
Failure-to-Comply Penalties
29
4 Income Tax Withholding
1(1)
Coverage Under Federal Income Tax Withholding Laws
1(7)
Tax-Deferred Retirement Accounts
8(2)
Withholding Allowances
10(5)
Federal Income Tax Withholding
15(3)
Other Methods of Withholding
18(1)
Supplemental Wage Payments
19(3)
Wage and Tax Statements
22(7)
Returns Employers Must Complete
29(1)
Information Returns
29(2)
Independent Contractor Payments
31(1)
Backup Withholding
31(1)
Electronic Filing Form W-2 and Information Returns
31(1)
Withholding State Income Tax
32
5 Unemployment Compensation Taxes
1(1)
Coverage Under FUTA and SUTA
2(7)
Unemployment Compensation Taxes and Credits
9(10)
Unemployment Compensation Reports Required of the Employer
19
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(7)
Methods of Paying Wages and Salaries
13(5)
Recording Payroll Taxes
18(4)
Recording Workers' Compensation Insurance Expense
22(1)
Recording the Deposit or Payment of Payroll Taxes
23(1)
Recording End-of-Period Adjustments
24(2)
Summary of Accounts Used in Recording Payroll Transactions
26(1)
Illustrative Case
27
7 Payroll Project
1(1)
Books of Account and Payroll Records
2(1)
General Information
3(3)
Start of Payroll Project
6(13)
End-of-Year Activities
19(4)
Accounting Records and Reports
23(44)
Project Audit Tests
67
Appendix A Excel Template Instructions for the Glo-Brite Payroll Project (Chapter 7: Short Version) 1(1)
I Getting to Know Excel
1(4)
II Excel Templates for Payroll Project's Short Version
5(6)
III Illustrative Case
11(6)
IV Short Payroll Project
17(3)
V End-of-Year Activities
20(5)
VI Project Audit Tests
25
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(1)
Federal Payrolltaxes Calendar 1(1)
Online Web Appendices (cengage.com) Controlling Costs: Payroll, Benefits, and Taxes 1(1)
Appendix B 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 C Unemployment Benefits 1
Unemployment Compensation Benefits
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.