As We Go To Press |
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iii | |
Preface |
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iv | |
Acknowledgments |
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xi | |
About the Authors |
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xiii | |
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1 The Need for Payroll and Personnel Records |
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1 | (1) |
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2 | (1) |
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3 | (1) |
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Federal Insurance Contributions Act |
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4 | (1) |
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Income Tax Withholding Laws |
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4 | (1) |
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4 | (1) |
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Recordkeeping Requirements |
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5 | (1) |
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5 | (3) |
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Other Federal Laws Affecting the Need for Payroll and Personnel Records |
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8 | (5) |
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Other State Laws Affecting the Need for Payroll and Personnel Records |
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13 | (1) |
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Human Resources and Payroll Accounting Systems |
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14 | (1) |
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15 | (7) |
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22 | (1) |
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Payroll Accounting System |
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23 | |
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2 Computing Wages and Salaries |
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1 | (1) |
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The Fair Labor Standards Act |
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1 | (14) |
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Determining Employee's Work Time |
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15 | (4) |
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Records Used for Timekeeping |
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19 | (3) |
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Methods of Computing Wages and Salaries |
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22 | |
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1 | (1) |
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1 | (12) |
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13 | (1) |
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Employer Identification Number |
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14 | (2) |
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Employee's Application for Social Security Card (Form SS-5) |
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16 | (1) |
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Returns Required for Social Security Purposes |
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17 | (5) |
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Preparing Form 941 (Employer's Quarterly Federal Tax Return) |
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22 | (7) |
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Failure-to-Comply Penalties |
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29 | |
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1 | (1) |
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Coverage Under Federal Income Tax Withholding Laws |
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1 | (7) |
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Tax-Deferred Retirement Accounts |
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8 | (2) |
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10 | (5) |
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Federal Income Tax Withholding |
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15 | (3) |
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Other Methods of Withholding |
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18 | (1) |
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Supplemental Wage Payments |
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19 | (3) |
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22 | (7) |
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Returns Employers Must Complete |
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29 | (1) |
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29 | (2) |
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Independent Contractor Payments |
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31 | (1) |
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31 | (1) |
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Electronic Filing Form W-2 and Information Returns |
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31 | (1) |
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Withholding State Income Tax |
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32 | |
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5 Unemployment Compensation Taxes |
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1 | (1) |
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Coverage Under FUTA and SUTA |
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2 | (7) |
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Unemployment Compensation Taxes and Credits |
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9 | (10) |
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Unemployment Compensation Reports Required of the Employer |
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19 | |
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6 Analyzing and Journalizing Payroll |
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1 | (1) |
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1 | (3) |
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The Employee's Earnings Record |
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4 | (2) |
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Recording the Gross Payroll and Withholdings |
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6 | (7) |
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Methods of Paying Wages and Salaries |
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13 | (5) |
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18 | (4) |
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Recording Workers' Compensation Insurance Expense |
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22 | (1) |
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Recording the Deposit or Payment of Payroll Taxes |
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23 | (1) |
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Recording End-of-Period Adjustments |
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24 | (2) |
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Summary of Accounts Used in Recording Payroll Transactions |
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26 | (1) |
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27 | |
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1 | (1) |
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Books of Account and Payroll Records |
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2 | (1) |
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3 | (3) |
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6 | (13) |
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19 | (4) |
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Accounting Records and Reports |
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23 | (44) |
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67 | |
Appendix A Excel Template Instructions for the Glo-Brite Payroll Project (Chapter 7: Short Version) |
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1 | (1) |
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1 | (4) |
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II Excel Templates for Payroll Project's Short Version |
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5 | (6) |
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11 | (6) |
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17 | (3) |
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20 | (5) |
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25 | |
Tax Table A Tables for Percentage Method of Income Tax Withholding |
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1 | (4) |
Tax Table B Wage Bracket Method Tables For Income Tax Withholding |
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5 | |
Check Figures |
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1 | (1) |
Glossary |
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1 | (1) |
Index |
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1 | (1) |
Federal Payrolltaxes Calendar |
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1 | (1) |
Online Web Appendices (cengage.com) Controlling Costs: Payroll, Benefits, and Taxes |
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1 | (1) |
Appendix B Social Security Benefits |
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1 | (1) |
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What Factors Are Used to Determine Social Security Benefits? |
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1 | (1) |
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What Benefits Are Provided by Social Security? |
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2 | (2) |
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What Are Reduced Benefits? |
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4 | (1) |
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How Does Working After Retirement Affect Social Security Benefits? |
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5 | (1) |
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How Do You Apply for Social Security Benefits? |
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6 | (1) |
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7 | |
Appendix C Unemployment Benefits |
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1 | |
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Unemployment Compensation Benefits |
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1 | |