Payroll Accounting /

Bieg, Bernard. J

Payroll Accounting / Bernard J. Bieg - Australia: Thomson south-western, c2005 - xiv, (various pagings) : ill. (some. col); 28 cm.

THE NEED FOR PAYROLL AND PERSONNEL RECORDS
The payroll profession
Fair Labor Standards Act
State Minimum Wage and Maximum Hours Laws
Income Tax Withholding Laws
Federal Insurance contributions Act, etc.

COMPUTING AND PAYING WAGES AND SALARIES
The fair labor standards Act
Determining Employee's work Time
Records used for Timekeeping
Methods Computing wages and salaries
Questions and problems

SOCIAL SECURITY TAXES
Coverage Under FICA
A Self-employed person
Application for employer Identification Number , etc.

INCOME TAX WITHHOLDING
Coverage Under Federal Income Tax Withholding Laws
Withholding Allowances
Federal Income Tax Withholding
Other Methods Tax Withholding
Supplemental wage payment, etc.

UNEMPLOYMENT COMPENSATION TAXES
Coverage Under FUTA and SUTA
Unemployment compensation Taxes and Credits
Unemployment compensation Reports Required of the Employer
Unemployment compensation Benefits
Questions and problems

ANALYZING AND JOURNALIZATING PAYROLL TRANSACTIONS
The payroll Register
The Employee,s Earnings Record
Recording the Gross payroll and Withholding
Methods of paying wages and salaries
Recording payroll Taxes, etc.


PAYROLL PROJECT
Books of account and payroll records
General Information
Narrative of payroll Transactions
Questions on the payroll project
Employees' Earning Records

APPENDIX A: COMPUTERIZED PAYROLL ACCOUNTING
Introduction
Software program Overview
Start-Up Procedures

APPENDIX B: EXCEL TEMPLATE INSTRUCTIONS FOR THE GLO-BRITE PAYROLL PROJECT
Getting to know excel

APPENDIX C: SOCIAL SECURITY BENEFITS


Includes index

0324301197


Accounting

657.742 / BIE