Synopses & Reviews
Prepare your students for career success with first-hand experience in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The 2012 edition of Bieg/Toland's market-leading text addresses all of the latest laws and up-to-the-minute updates regarding payroll. Students focus on applications rather than theory, and strong end-of-chapter material reinforces concepts and provides invaluable hands-on learning experiences. Numerous new examples and real business applications enliven this edition and demonstrate the relevance of what students are learning. An extensive payroll project within the last chapter of the book gives students the opportunity to practice all they have learned, either manually or using leading payroll software. Additionally, CengageNOW software is available to help you assign and grade student work! CengageNow offers a way to automatically grade homework assignments online and give students the feedback and guidance they need to go further with their coursework. Robust instructor resources ensure that you can easily and thoroughly present today's payroll laws and practices to prepare your students for success now and throughout their careers.
About the Author
After receiving his Masters in Business Administration from the University of Notre Dame and passing the Certified Public Accountants' exam in the early 1970's, Bernard Bieg turned his attention toward a career in teaching. He has been a professor at Bucks County Community College for more than 30 years. During that time, he has taught the whole spectrum of accounting courses, including payroll accounting. He has maintained strong connections with today's business world by serving as internal auditor for a local non-profit organization. His association with this textbook began in 1977 as a co-author with one of the text's originators, Bill Keeling. Judith Toland received her Master's Degree in Education from Temple University in 2002, her Bachelor's Degree in Business Administration Accounting from Bloomsburg University in 1981 and her Associate's Degree from Bucks County Community College in Business Administration in 1979. Judy has taught Accounting courses at BCCC since 1989 and is currently an Associate Professor. Judy earned the Certified Payroll Professional (CPP) designation in 2011.
Table of Contents
1. The Need for Payroll and Personnel Records. 2. Computing Wages and Salary. 3. Social Security Taxes. 4. Income Tax Withholding. 5. Unemployment Compensation Taxes. 6. Analyzing and Journalizing Payroll Transactions. 7. Payroll Project. APPENDIX A: Computerized Payroll Accounting. TAX TABLE A: Tables for Percentage Method of Withholding. TAX TABLE B: Wage-Bracket Income Tax Withholding Tables. Check Figures. Glossary. Index. Online Web Appendices. APPENDIX B: Excel Spreadsheet Instructions for the Glo-Brite Payroll Project (Using Excel 2010). Appendix C. Social Security Benefits. Appendix D. Unemployment Benefits.