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Payroll Accounting 2021 31st edition [Pehme köide]

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  • Formaat: Paperback / softback, 560 pages
  • Ilmumisaeg: 18-Nov-2020
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357358082
  • ISBN-13: 9780357358085
Teised raamatud teemal:
Payroll Accounting 2021 31st editionSuurem pilt
  • Formaat: Paperback / softback, 560 pages
  • Ilmumisaeg: 18-Nov-2020
  • Kirjastus: South-Western College Publishing
  • ISBN-10: 0357358082
  • ISBN-13: 9780357358085
Teised raamatud teemal:
Püsilink: https://www.kriso.ee/db/9780357358085.html
Märksõnad:
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 2021 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 x
About The Authors xi
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(6)
Other State Laws Affecting the Need for Payroll and Personnel Records
14(1)
Human Resources and Payroll Accounting Systems
15(1)
Human Resources System
15(8)
Recordkeeping System
23(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(4)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
21(9)
Failure-to-Comply Penalties
30
4 Income Tax Withholding
1(1)
Coverage Under Federal Income Tax Withholding Laws
1(7)
Tax-Deferred Retirement Accounts
8(2)
Revised Form W-4 And Withholding Calculations
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(4)
Chapter 4 Supplement
36(1)
Withholding Allowances
36(2)
Federal Income Tax Withholding
38
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(46)
Project Audit Tests
69
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: 2020 Percentage Method Tables For Manual Payroll Systems With Forms W-4 From 2020 Or Later 2(3)
Tax Table B: 2020 Wage Bracket Method Tables For Manual Payroll Systems With Forms W-4 From 2020 Or Later 5(9)
Table Of Allowances 14(1)
Tax Table C: 2020 Percentage Method Tables For Manual Payroll Systems With Forms W-4 From 2019 Or Earlier 15(2)
Tax Table D: 2020 Wage Bracket Method Tables For Manual Payroll Systems With Forms W-4 From 2019 Or Earlier 17
Check Figures 1(1)
Glossary 1(1)
Index 1(1)
Federal Payroll Taxes Calendar 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(1)
Unemployment Compensation Benefits
1(1)
Appendix D Payroll Project Using Online Automated General Ledger Software
1