9780324638240

Payroll Accounting 2007 (with Payroll CD and ADP CD)

by
  • ISBN13:

    9780324638240

  • ISBN10:

    0324638248

  • Edition: 17th
  • Format: Paperback
  • Copyright: 10/31/2006
  • Publisher: Thomson South-Western
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  • The Used and Rental copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

Summary

The 2007 Edition of PAYROLL ACCOUNTING and its accompanying CDs gives you firsthand experience in calculating payroll, completing payroll taxes, and preparing records and reports. With its cutting-edge technology package and up-to-the minute information, this accounting textbook covers payroll laws and practices makes them relevant to today's business world.

Table of Contents

The Need for Payroll and Personnel Records
2(1)
The Payroll Profession
4(1)
Fair Labor Standards Act
5(1)
State Minimum Wage and Maximum Hours Laws
5(1)
Federal Insurance Contributions Act
6(1)
Income Tax Withholding Laws
6(1)
Unemployment Tax Acts
6(1)
Recordkeeping Requirements
6(1)
Fair Employment Laws
6(3)
Other Federal Laws Affecting the Need for Payroll and Personnel Records
9(3)
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(5)
Payroll Accounting System
18(5)
Questions and Problems
23
Computing Wages and Salaries
2(1)
The Fair Labor Standards Act
4(10)
Determining Employee's Work Time
14(3)
Records Used for Timekeeping
17(5)
Methods of Computing Wages and Salaries
22(10)
Questions and Problems
32
Social Security Taxes
2(1)
Coverage Under FICA
4(9)
A Self-Employed Person
13(2)
Application for Employer Identification Number (Form SS-4)
15(1)
Employee's Application for Social Security Card (Form SS-5)
15(3)
Returns Required for Social Security Purposes
18(6)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
24(7)
Failure-to-Comply Penalties
31(3)
Questions and Problems
34
Income Tax Withholding
2(1)
Coverage Under Federal Income Tax Withholding Laws
4(6)
Tax-Deferred Retirement Accounts
10(1)
Withholding Allowances
11(4)
Federal Income Tax Withholding
15(3)
Other Methods of Withholding
18(1)
Supplemental Wage Payments
19(2)
Advance Earned Income Credit
21(4)
Wage and Tax Statements
25(6)
Returns Employers Must Complete
31(1)
Information Returns
32(1)
Independent Contractor Payments
33(1)
Backup Withholding
33(1)
Electronic Filing Form W-2 and Information Returns
34(1)
Withholding State Income Tax
34(4)
Questions and Problems
38
Unemployment Compensation Taxes
2(1)
Coverage Under FUTA and SUTA
4(6)
Unemployment Compensation Taxes and Credits
10(9)
Unemployment Compensation Reports Required of the Employer
19(8)
Questions and Problems
27
Analyzing and Journalizing Payroll Transactions
2(1)
The Payroll Register
4(2)
The Employee's Earnings Record
6(2)
Recording the Gross Payroll and Withholdings
8(6)
Methods of Paying Wages and Salaries
14(3)
Recording Payroll Taxes
17(4)
Recording Workers' Compensation Insurance Expense
21(1)
Recording the Deposit or Payment of Payroll Taxes
22(1)
Recording End-of-Period Adjustments
23(2)
Summary of Accounts Used in Recording Payroll Transactions
25(1)
Illustrative Case
25(9)
Questions and Problems
34
Payroll Project
2
Books of Account and Payroll Records
4(1)
General Information
5(4)
Narrative of Payroll Transactions
9(34)
Employees' Earnings Records
43
APPENDIX A: COMPUTERIZED PAYROLL ACCOUNTING
1(1)
Payroll Project
1(14)
Optional Activities
15(2)
Student Project Audit Test
17
Tax Table A: Tables for Percentage Method of Withholding 1(4)
Tax Table B: Wage-Bracket Withholding Tables 5
Answers to Self-Study Quizzes 1(1)
Check Figures 1(1)
Glossary 1(1)
Index 1

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