Archives: Solution Manual

ATS–13 2018 e d i t i o n PAYROLL ACCOUNTING Bieg/Toland TEST 6 Student INSTRUCTOR’S COPY Chapter 6 Date SCORING RECORD Section Total Points Deductions Score A 40 B 60 Total 100 Section A—DIRECTIONS: Each of the following statements […]

6–16 Payroll Accounting 6–16A. (Continued) SUTA TAXES PAYABLE 23 Balance Date Item P.R. Dr. Cr. Dr. Cr. 20– Apr. 1 Balance ……… 9 ……………. ……………. …………….. 571.78 15 ………………….. J19 ……………. 140.42 …………….. 712.20 29 ………………….. J19 ……………. 134.55 …………….. […]

CHAPTER 6 Learning Objectives After studying this chapter, students should be able to: 1. Record payrolls in payroll registers and post to employees’ earnings records. 2. Understand the various deductions—both voluntary and involuntary (taxes and garnishments)—that are taken out of […]

Chapter 5 5–15 5–17A. (a) Tax payment: 1/31/2019 $474.60 (b) Employer’s Report for Unemployment Compensation—State D: This report is to be filed by January 31, 2019, and a check for $58.80 must accompany the tax report. © 2018 Cengage Learning, […]

5–1 CHAPTER 5 Learning Objectives After studying this chapter, students should be able to: 1. Describe the basic requirements for an individual to be classified as an employer or an employee under the Federal Unemployment Tax Act. 2. Identify generally […]

ATS–11 2018 e d i t i o n PAYROLL ACCOUNTING Bie g /Toland TEST 5 Student INSTRUCTOR’S COPY Chapter 5 Date SCORING RECORD Section Total Points Deductions Score A 40 B 30 C 30 Total 100 Section A—DIRECTIONS: Each […]

E–29 CHAPTER 4 True-False Questions T 1. Before any federal income taxes may be withheld, there must be, or 4–2 must have been, an employer-employee relationship. F 2. Since not-for-profit corporations are exempt from federal income taxes, 4–2 they are […]

© 2018 Cengage Learning, Inc. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 4–13A. (Continued) (d) (e) Source: Internal Revenue Service. Chapter 4 4–21 © 2018 Cengage Learning, Inc. […]

CHAPTER 4 Learning Objectives After studying this chapter, students should be able to: 1. Explain coverage under the Federal Income Tax Withholding Law by determining: (a) the employer-employee relationship, (b) the kinds of payments defined as wages, and (c) the […]

E–19 CHAPTER 3 True-False Questions F 1. The Federal Insurance Contributions Act levies a tax upon the gross 3–1 earnings of self-employed persons. T 2. FICA includes partnerships in its definition of employer. 3–2 F 3. In its definition of […]

2018 e d i t i o n PAYROLL ACCOUNTING Bieg/Toland TEST 3 Student INSTRUCTOR’S COPY Chapter 3 Date SCORING RECORD Section Total Points Deductions Score A 40 B 60 Total 100 Section A—DIRECTIONS: Each of the following statements is […]

3–18 Payroll Accounting 3–15A. Concluded (b) Deposit Due Dates: 1. January 17 2. February 7 3. February 21 4. March 7 5. March 21 6. April 4 3–16A. 1. Date to be filed: by April 16. 2. (a) Penalty for […]

CHAPTER 3 Learning Objectives After studying this chapter, students should be able to: 1. Identify, for social security purposes, those persons covered under the law and those services that make up employment. 2. Identify the types of compensation that are […]

E–9 CHAPTER 2 True-False Questions F 1. Under the FLSA enterprise coverage test, hospitals and nursing homes 2–2 are only covered if their annual charges for services are at least $500,000. T 2. Institutions of higher education are extended coverage […]

© 2018 Cengage Learning, Inc. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2018 e d i t i o n PAYROLL ACCOUNTING Bie g / Toland TEST 2 […]

2–1 CHAPTER 2 Learning Objectives After studying this chapter, students should be able to: 1. Explain the major provisions of the Fair Labor Standards Act. 2. Define hours worked. 3. Describe the main types of records used to collect payroll […]

E–1 EXAMINATION QUESTIONS To aid instructors using Payroll Accounting, we have provided a section of examination questions in this manual. The section contains true-false and multiple-choice questions for Chapter 1, with the addition of short problems for Chapters 2, 3, […]

© 2018 Cengage Learning, Inc. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2018 e d i t i o n PAYROLL ACCOUNTING Bieg/Toland TEST 1 Student INSTRUCTOR’S COPY […]

1–1 CHAPTER 1 Note: Working space and special forms are provided for the Practical Problems and the Continuing Payroll Problem only. If students are required to prepare written answers to the Questions for Review, Questions for Discussion, and Case Problems, […]

CONTINUING PAYROLL PROBLEM • A KIPLEY COMPANY, INC. Payroll Register 1. For Period Ending January 8, 20– Regular Earnings Overtime Earnings Time Card No. Name Marital Status No. W/H Allow. Hours Worked Rate per Hour Amount Hours Worked Rate per […]

SUPPLEMENTAL CASE 4 Multilevel Marketing Under Fire: Herbalife Defends Its Business Model Introduction Herbalife International is the third largest direct-selling multi-level marketing company. Its product line consists of weight-management and nutrition products. These products are not sold in retail stores. […]

Supplemental Case 3: The Playskool Travel-Lite Crib 209 After the Recall On May 12, 1998, during naptime at his childcare provider, 16-month-old Danny Keysar was found unconscious in the “V” of a Travel–Lite. He was rushed to the emergency room […]

SUPPLEMENTAL CASE 2 Acme Title Pawn* Joe reflected on his situation at Acme Title Pawn while mowing his lawn. He had been working there for about a year, but was having ever-greater reservations about his job. During all of those […]

SUPPLEMENTAL/EXAMINATION CASES Using teaching cases for examination purposes can help the instructor gauge a student’s depth of understanding of the material. The instructor should deduct points if the student fails to identify the key ethical issues and important stakeholders or […]

CASE 20 The Mission of CVS: Corporate Social Responsibility and Pharmacy Innovation CASE NOTES FOR INSTRUCTORS CVS made national news when it announced it was going to stop selling tobacco products, forgoing $2 billion in sales in the short-run. CVS […]

CASE 19 Multilevel Marketing Under Fire: Herbalife Defends Its Business Model CASE NOTES FOR INSTRUCTORS This case introduces students to the business model of multilevel marketing. It also familiarizes them with to selling a product, whether the product is sold […]

CASE 18 Managing the Risks of Global Bribery in Business CASE NOTES FOR INSTRUCTORS This case highlights the difficulties with gifts and bribes between businesses on a global scale. Knowing when a gift can be considered a bribe is important […]

CASE 17 Belle Meade Plantation: The First Nonprofit Winery Engages in Social Entrepreneurship CASE NOTES FOR INSTRUCTORS This case introduces students to the concept of social entrepreneurship. Social entrepreneurship seeks to support a social cause using entrepreneurial principles. For nonprofit […]

CASE 16 Ethical Leadership at Cardinal IG: The Foundation of a Culture of Diversity CASE NOTES FOR INSTRUCTORS The purpose of this case is to provide students with an example of how ethical leadership positively ground up. Before making any […]

CASE 15 PepsiCo’s Journey Toward an Ethical and Socially Responsible Culture CASE NOTES FOR INSTRUCTORS This case describes the successes and the obstacles PepsiCo has experienced in its quest to become a socially responsible company. Not only does it provide […]

CASE 13 Whole Foods Strive to Be an Ethical Corporate Citizen CASE NOTES FOR INSTRUCTORS This Whole Foods case examines how Whole Foods has applied a set of core values to create strong relationships with a variety of stakeholders. Whole […]

CHAPTER 12 Sustainability: Ethical and Social Responsibility Dimensions SUMMARY It is now normal for businesses to practice environmental responsibility and sustainability. The reality is that environmental global issues have business consequences. Businesses must ethically lead in places where government provides […]

CASE 12 Insider Trading at the Galleon Group CASE NOTES FOR INSTRUCTORS The federal investigation and prosecution of members of the Galleon Group is the largest insider trading case in U.S. history. Over two dozen people were implicated, and Raj […]

CHAPTER 10 Globalization of Ethical Decision Making SUMMARY Advances in communication, technology, and transportation have further minimized the world’s borders, creating an ever more interconnected global economy. This chapter discusses how transactions across international boundaries define global business, and how […]

Daniels Fund Ethics Initiative University of New Mexico http://danielsethics.mgt.unm.edu Case 10: Lululemon: Encouraging a Healthier Lifestyle CASE NOTES FOR INSTRUCTORS This case demonstrates the successes and struggles of a popular company. Lululemon is an athletic apparel company intended for individuals […]

Apple Inc.’s Ethical Success and Challenges CASE NOTES FOR INSTRUCTORS The Apple Inc. case examines the ethical successes and challenges that the company faces in the highly competitive technology industry. Because Apple is so admired for its products and services—and […]

CHAPTER 9 Managing and Controlling Ethics Programs SUMMARY This chapter examines the concept of an ethics audit as a way to help implement an effective ethics program. The chapter begins by discussing the implementation of ethics programs. We define the […]

CASE 9 Enron: Questionable Accounting Leads to Collapse CASE NOTES FOR INSTRUCTORS The purpose of this case is to show how it is possible for a well-known and respected company to become swept up in unethical and illegal business practices, […]

which our account is indebted. For the presentation of the Catholic natural law view we are indebted to Charles J. McFadden, Medical Ethics, 6th ed. (Philadelphia: F. A. Davis, 1967). The doctrine of double effect is discussed on pp. 121–155; […]

CHAPTER 8 Developing an Effective Ethics Program SUMMARY This chapter first provides an assessment of the corporation as an entity in society, and then gives an overview of why businesses need to develop an organizational ethics program. It covers the […]

CASE 8 Zappos: Stepping Forward in Stakeholder Satisfaction CASE NOTE FOR INSTRUCTORS This case discusses the unique management style of Zappos with its focus upon employee happiness as the key to the firm’s success. According to Tony Hsieh, CEO of […]

in ’96 Clinical Trial In Nigeria,” Sunday, May 7, 2006; and “Pfizer to Pay $75 Million to Settle Nigerian Trovan Drug-Testing Suit,” July 31, 2009; “Trovan’s Troubled History: Early Development,” December 17, 2000. Also see: by Nicole Perlroth, “Pfizer Finalizing […]

CHAPTER 7 Organizational Factors: The Role of Ethical Culture and Relationships SUMMARY In this chapter, we take a closer look at corporate culture and the ways a company’s values and traditions can affect employees’ ethical behavior. We also discuss the […]

Maanvi Singh, “Younger Women Hesitate to Say They’re Having a Heart Attack,” NPR, February 24, 2015; S. Goering, “Women and Underserved Populations: Access to Clinical Trials,” in It Just Ain’t Fair, ed. A. Dula and S. Goering (Westport, CT: Praeger, […]

Hancock, “Early Results: Average 2015 Exchange Premiums Decline Slightly,” The Henry J. Kaiser Family Foundation, September 5, 2014; Rick Ungar, “Key Study on Obamacare 2015 Premium Rates Is Out and You Won’t Believe What’s Going to Happen,” Forbes, October 31, […]

CASE 7 Google: The Quest to Balance Privacy with Profit CASE NOTES FOR INSTRUCTORS Google started off as an Internet search engine that found its success in the use of an algorithm that ranked searches according to relevance. Since then […]

CHAPTER 6 Individual Factors: Moral Philosophies and Values SUMMARY This chapter provides a description and analysis of how individuals’ background and philosophies influence their decisions. It is important to determine when one action is considered right and when another is […]

Case Presentation: The Prisoner Who Needed a Heart is based on facts drawn from James Steingold, “Inmate’s Transplant Prompts Questions of Costs and Ethics,” The New York Times, January 31, 2002; Tricia McDermott, Sixty Minutes, “Change of Heart,” Sixty Minutes, […]

CASE 6 National Collegiate Athletic Association Ethics and Compliance Program CASE NOTE FOR INSTRUCTORS This case examines the role of the National Collegiate Athletic Association (NCAA) as the ethical of the constitution explain the expectations of ethical conduct and the […]

New Assisted Suicide Law,” The New York Times, March 5, 2010 and from Robert Steinbrook, “Physician– Assisted Death—From Oregon to Washington State,” New England Journal of Medicine 359, no. 24 (December 11, 2008): 2513–5. On the legal issues see the […]