Master today's concepts and the skills needed to calculate payroll, complete payroll taxes and prepare payroll records and reports with Bieg/Toland’s market-leading PAYROLL ACCOUNTING 2023. You gain first-hand experience and the foundation needed as you work with the latest payroll laws and developments. This edition focuses on practical applications rather than theory as you complete exercises, by hand and using Excel. The latest, 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 steps to solve the problem. An updated final project lets you apply what you’ve learned as a payroll accountant. This edition also helps you prepare for Fundamental Payroll Certification (FPC) from the American Payroll Association. CNOWv2 digital resources and videos are also available to strengthen your understanding and success in working with payroll accounting.
1. The Need For Payroll And Personal Records.
2. Computing Wages and Salaries.
3. Social Security Taxes.
4. Income Tax Withholding.
5. Unemployment Compensation Taxes.
6. Analyzing and Journalizing Payroll.
7. Payroll Project.
Appendix A: Payroll Accounting Online.
Tax Table A: Tables for Percentage Method Of Withholding.
Tax Table B: Wage-Bracket Income Tax Withholding.
Federal Payroll Taxes Calendar.
Appendix A: Excel Template Instructions For The Glo-Brite Payroll Project.
Online Appendix. Appendix B: Social Security Benefits.
Online Appendix: Appendix C. Unemployment Benefits.
Online Appendix: Appendix D: Instructions for Project using software.
Online Computerized Payroll Accounting User Guide
Online-Only Document: Controlling Costs: Payroll, Benefits, and Taxes.
Bernard J. Bieg
After receiving his master's of business administration (M.B.A.) from the University of Notre Dame and passing the C.P.A. exam in the early 1970s, Bernard Bieg turned his attention toward a career in teaching. After teaching for 50 years at Bucks County Community College, he now enjoys his status as professor emeritus. During his teaching career, Professor Bieg taught the whole spectrum of accounting offerings, including payroll accounting. He maintained strong connections with today's business world by serving as an internal auditor for a local nonprofit organization. His association with this textbook began in 1977 as a co-author with one of the originators of this book, Bill Keeling.
Judith A. Toland
Judith Toland received her master's (M.A.) in education from Temple University in 2002, her bachelor's (B.A.) in business administration - accounting from Bloomsburg University in 1981, and her associate's degree (A.A.) from Bucks County Community College (BCCC) in business administration in 1979. Professor Toland has taught accounting courses, including payroll accounting, at BCCC since 1989 and is currently a professor in the business and innovation department. She earned the prestigious Certified Payroll Professional (C.P.P.) designation in 2011.
UPDATES THROUGHOUT THIS EDITION AND ONLINE KEEP CONTENT AS CURRENT AS POSSIBLE. The world of accounting and taxation is constantly changing, and the authors make special efforts to capture the latest changes in this edition -- up to the minute of publication and beyond. An online "As We Go To Press" section provides ongoing developments on a dedicate website to help keep your course as current with the latest changes in payroll today.
NEW COMPREHENSIVE PROJECT IN CHAPTER 7 SUPPORTS THE LATEST TAX UPDATES AND CHANGES. This new Comprehensive Project is supported in Appendix A "Using Excel" and through the online General Ledger Software integrated into the digital CNOWv2. Ongoing online updates incorporate the latest tax changes.
REVISED ONLINE AUTOMATED GENERAL LEDGER SOFTWARE REFLECTS THE LATEST TAX UPDATES. Your students strengthen their digital skills as well as their understanding of the latest changes in payroll accounting and taxes with this edition's timely software.
THIS EDITION'S FEEDBACK FUNCTION REFLECTS THE LATEST TAX UPDATES. Students work with the latest updates and developments in this edition as they gain a thorough understanding and refine their accounting and payroll skills.
AUTOMATED GENERAL LEDGER PROBLEMS PROVIDE PRACTICE IN DIGITAL PAYROLL PROCESSING. This edition's updated Automated General Ledger Problems provide hands-on, real experience in processing payroll using computerized tools. Students maintain an employee database, process biweekly payrolls and generate payroll entries and reports in a general ledger system that is totally automated and graded in CNOWv2.
NUMEROUS, NOTABLE EXAMPLES IN EACH CHAPTER HELP CLARIFY AND ILLUSTRATE EVERY CONCEPT. Each problem now offers a corresponding example or illustration within the text that further explains or builds upon what students are learning, using a step-by-step approach.
THE LATEST UPDATES REFLECT UP-TO-THE-MINUTE CHANGES TO TODAY'S TAX LAWS. The authors continue to provide the latest tax changes and updates within this edition's website -- well after this edition goes to print. This timely information keeps you and your students up to date with the numerous and most recent tax changes that elected officials have proposed.
"SHOW ME HOW" VIDEOS CLARIFY MORE COMPLEX TAX CALCULATIONS. This edition has built upon previous, popular "Show Me How" videos to offer helpful details that assist students in understanding today's challenging payroll calculations.
MICROSOFT® EXCEL® SPREADSHEET TEMPLATES PROVIDE ADDITIONAL PRACTICE IN SOLVING TAX PROBLEMS. Students can use Excel to complete Continuing Payroll Problems, the Comprehensive Payroll Project and other end-of-chapter problems. All of these problems are clearly identified with an icon in the printed edition. The authors have also written a special appendix with detailed instructions on how to prepare Excel® spreadsheets most effectively.
UPDATED CENGAGENOWV2 DIGITAL RESOURCES PROVIDE COURSE MANAGEMENT AND ONLINE HOMEWORK TOOLS. Students work with end-of-chapter matching quizzes, conceptually focused questions for review, problem sets A and B and Continuing Problems from the book -- all of which are now integrated into CNOWv2. Mastery Problems teach students fundamental concepts, while "Show Me How" videos highlight step-by-step instructions modeled after complex payroll end-of-chapter problems. This edition's variety of study tools helps students learn more efficiently.
THE WASHINGTON UPDATE ADVISES STUDENTS OF TAX CODE AND TAX LAWS INTEGRATED THROUGHOUT THE CURRENT EDITION. Because tax code, tables and laws are frequently changed by Congress after a book has been printed, this resource shows students how they can uncover the most current tax code, tables and laws. Students learn to use these skills both now and in future practice.
"OVER THE LINE" ACTUAL BUSINESS ETHICS CASES PROVIDE CHALLENGING SITUATIONS FOR DISCUSSION AND ANALYSIS. These intriguing ethics cases illustrate real situations where companies either intentionally or unintentionally crossed the boundaries of fairness in their interpretations of payroll laws. Students immediately see the relevance and importance of what they are learning.
THE AUTHORS APPLY THEIR EXTENSIVE EXPERIENCE FOR A PRESENTATION THAT ADDRESSES STUDENT CHALLENGES. This edition's author team applies their considerable experience as professionals and instructors to overcome potential difficulties that students may face when studying accounting, payroll and taxation topics. This edition is user-friendly and easily adaptable for either an in-person classroom or online setting.
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