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Payroll Accounting : 2000,9780324014587
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Payroll Accounting : 2000

by
Edition:
10th
ISBN13:

9780324014587

ISBN10:
0324014589
Media:
Paperback
Pub. Date:
11/1/1999
Publisher(s):
South-Western College/West
List Price: $119.00
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Summary

This popular annual edition offers a comprehensive, up-to-date guide to payroll accounting. Coverage includes the calculation of payroll, payroll taxes, and the preparation of the records and reports that form the foundation of an efficient payroll system. It also provides "filled-in" tax forms to help the user master payroll skills.

Table of Contents

The Need for Payroll and Personnel Records
1(1)
The Payroll Profession
2(1)
Fair Labor Standards Act
3(1)
State Minimum Wage and Maximum Hours Laws
3(2)
Fair Employment Laws
5(1)
Federal Insurance Contributions Act (FICA)
6(1)
Income Tax Withholding Laws
6(1)
Unemployment Tax Acts
7(1)
Other Federal Laws Affecting the Need for Payroll and Personnel Records
8(3)
Other State Laws Affecting the Need for Payroll and Personnel Records
11(1)
Human Resources and Payroll Accounting Systems
11(1)
Human Resources System
12(5)
Payroll Accounting System
17(4)
Key Terms
21(1)
Questions for Review
21(1)
Questions for Discussion
21(1)
Case Problem
22(1)
Net Activities
22
Computing and Paying Wages and Salaries
1(1)
The Fair Labor Standards Act
2(9)
Determining Employee's Work Time
11(2)
Records Used for Timekeeping
13(5)
Methods of Computing Wages and Salaries
18(7)
Methods of Paying Wages and Salaries
25(4)
Key Terms
29(1)
Questions for Review
29(1)
Questions for Discussion
29(2)
Practical Problems
31(12)
Continuing Payroll Problem
43(1)
Case Problem
44(1)
Net Activities
44
Social Security Taxes
1(1)
Coverage Under FICA
2(9)
A Self-Employed Person
11(2)
Application for Employer Identification Number (Form SS-4)
13(8)
Preparing Form 941 (Employer's Quarterly Federal Tax Return)
21(6)
Failure-to-Comply Penalties
27(3)
Key Terms
30(1)
Questions for Review
30(1)
Questions for Discussion
30(1)
Practical Problems
31(11)
Continuing Payroll Problem
42(1)
Case Problems
42(4)
Net Activities
46
Income Tax Withholding
1(1)
Coverage Under Federal Income Tax Withholding Laws
2(3)
Withholding Allowances
5(6)
Federal Income Tax Withholding
11(2)
Other Methods of Withholding
13(1)
Supplemental Wage Payments
14(2)
Advance Earned Income Credit
16(3)
Individual Retirement Accounts (IRAs)
19(1)
Wage and Tax Statements
20(5)
Returns Employers Must Complete
25(1)
Information Returns
25(1)
Magnetic Filing Form W-2 and Information Returns
26(1)
Withholding State Income Tax
27(4)
Key Terms
31(1)
Questions for Review
31(1)
Questions for Discussion
32(1)
Practical Problems
33(13)
Continuing Payroll Problem
46(1)
Case Problems
46(1)
Net Activities
47
Unemployment Compensation Taxes
1(1)
Coverage Under FUTA and SUTA
2(6)
Unemployment Compensation Taxes and Credits
8(9)
Unemployment Compensation Reports Required of the Employer
17(9)
Unemployment Compensation Benefits
26(3)
Key Terms
29(1)
Questions for Review
29(1)
Questions for Discussion
30(1)
Practical Problems
31(13)
Continuing Payroll Problem
44(1)
Case Problem
44(1)
Net Activities
44
Analyzing and Journalizing Payroll Transactions
1(1)
The Payroll Register
2(2)
The Employee's Earnings Record
4(1)
Recording the Gross Payroll and Withholdings
5(3)
Recording Payroll Taxes
8(5)
Recording Worker's Compensation Insurance Expense
13(1)
Recording the Deposit or Payment of Payroll Taxes
14(1)
Recording End-of-Period Adjustments
15(1)
Recording Transactions Pertaining to Other Payroll Deductions
16(3)
Summary of Accounts Used in Recording Payroll Transactions
19(1)
Illustrative Case
19(8)
Key Terms
27(1)
Questions for Review
27(1)
Questions for Discussion
28(1)
Practical Problems
29(22)
Continuing Payroll Problem
51(1)
Case Problem
52(1)
Net Activities
52
Payroll Project
1
Books of Account and Payroll Records
2
General Information
3
Narrative of Payroll Transactions
6
Questions on the Payroll Project
21
APPENDIX A: COMPUTERIZED PAYROLL ACCOUNTING A-1
Introduction
A-2
Software Program Overview
A-2
Basic Operating Procedures
A-3
Start-Up Procedures
A-11
File Menu
A-12
Options Menu
A-14
Employee Maintenance
A-15
Payroll Transactions
A-16
Generate and Post Payroll Journal Entries
A-19
Key General Journal Entries
A-21
Reports Menu
A-23
Graphs
A-26
Help Menu
A-27
Payroll Project
A-27
Optional Activities
A-41
Student Project Audit Test
A-43
APPENDIX B: SOCIAL SECURITY BENEFITS
B-1
What Factors Are Used to Determine Social Security Benefits?
B-2
What Benefits Are Provided by Social Security?
B-3
What Are Reduced Benefits?
B-4
How Does Working After Retirement Affect Social Security Benefits?
B-6
How Do You Apply for Social Security Benefits?
B-6
What Is Medicare?
B-7
Key Terms
B-8
APPENDIX C: COMMERCIAL SOFTWARE FOR PREPARING PAYROLL C-1
Tax Table A Tables for Percentage Method of Withholding T-1
Tax Table B Wage-Bracket Withholding Tables T-5
Glossary G-1
Index I-1


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