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Payroll Accounting 2017 (with CengageNOW™v2, 1 term Printed Access Card) 27e

ISBN-13: 9781305675124 / ISBN-10: 1305675126

Bernard J. Bieg, Bucks County Community College
Judith Toland, Bucks County Community College
Published by Cengage Learning, ©2017
Available Now

Gain firsthand experience and the thorough foundation you need for success in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The market-leading PAYROLL ACCOUNTING 2017 prepares you to deal with the latest laws and developments in payroll for business today. This edition focuses on practical applications rather than theory, giving you opportunities to practice concepts with useful, hands-on exercises. Detailed examples and real business applications clearly demonstrate the relevance of what you are learning.

An extensive project in the last chapter gives you the opportunity to act as a payroll accountant and apply what you’ve learned. This 2017 edition also covers topics on the Fundamental Payroll Certification (FPC) given by the American Payroll Association. This leading text, digital resources, and accompanying materials help prepare you with a thorough understanding of payroll for success now and throughout your business career.


  • CengageNOW™v2 PROVIDES A POWERFUL COURSE MANAGEMENT AND ONLINE HOMEWORK TOOL. End-of-chapter matching quizzes, conceptually focused questions for review, problem sets A and B, and Continuing Problems from the book are integrated into CengageNOW™v2. Blueprint Problems teach students fundamental concepts, while “Show Me How” videos explain step by step instructions modeled on complex payroll end-of-chapter problems. A variety of study tools help students learn more efficiently.
  • GENERAL LEDGER (CLGL) assignments in CengageNowv2 PROVIDE HANDS-ON PRACTICE IN AUTOMATED PAYROLL ACCOUNTING. CLGL is very similar to leading accounting software used in business today. The significant difference between this educational package and commercial accounting software is the simplicity of operation.
  • THE WASHINGTON UPDATE ADVISES STUDENTS OF TAX CODE AND TAX LAWS USED IN 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 find out the most current tax code, tables, and laws -- both now and in future practice.
  • “OVER THE LINE” ACTUAL BUSINESS ETHICS CASES PROVIDE SITUATIONS FOR STUDENTS TO DISCUSS AND ANALYZE. These actual, intriguing Ethics Cases illustrate situations where companies either intentionally or unintentionally crossed the boundaries of fairness in their interpretation of payroll laws.
  • MICROSOFT® EXCEL® SPREADSHEET TEMPLATES PROVIDE ADDITIONAL PRACTICE IN SOLVING PROBLEMS. Students can use this leading software tool to complete Continuing Payroll Problems, the Comprehensive Payroll Project, and other end-of-chapter problems that are clearly identified with an icon in the book. Appendix B, written by the book’s authors, provides detailed instructions on how to prepare Excel® spreadsheets most effectively.

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.
Check Figures.
Online Appendix. Appendix B: Excel Template Instructions For The Glo-Brite Payroll Project (Using Excel 2010).
Online Appendix. Appendix C: Social Security Benefits.
Online Appendix: Appendix D. Unemployment Benefits.
Online-Only Document: Computerized Payroll Accounting User Guide.
Online-Only Document: Controlling Costs: Payroll, Benefits, and Taxes.
  • EVEN MORE “SHOW ME HOW” DEMONSTRATION VIDEOS CLARIFY KEY LEARNING OBJECTIVES. These explanatory videos are ideal for on-line classes. Videos are available for key problems in the book through CengageNOW™v2 and provide a personal tutorial for students in areas where they are most likely to struggle. Topic from the “Show Me How” videos are clearly identified to help students with the more challenging payroll topics.
  • UP-TO-DATE COVERAGE ADDRESSES THE LATEST PAYROLL INFORMATION. Up-to-the-minute tax law changes throughout this annual revision ensure that you and your students are working with the latest payroll information. Discover a complete list of late-breaking changes within the “As We Go to Press” page inside this edition and find the latest updated changes on the text’s companion website at www.cengage.com/highered.
  • CENGAGENOWv2 WITH CENGAGE LEARNING’S GENERAL LEDGER SOFTWARE (CLGL) OFFERS COURSE MANAGEMENT AND HAND-ON STUDENT PRACTICE. This powerful combination of resources seamlessly integrates end-of chapter assignments and the book’s payroll project into a single sign-on experience for your students. With its engaging learning and assessment tools, CengageNOW™v2 supports the entire student workflow, from motivation to mastery. For you, the instructor, CengageNOW™v2 provides the ability to tailor learning experiences to improve outcomes.
  • STREAMLINED DESIGN IMPROVES READABILITY. This edition’s clear and inviting presentation of information immediately directs students to key points within each chapter.
Bernard J. Bieg
After receiving his Masters in Business Administration from the University of Notre Dame and passing the Certified Public Accountants’ exam in the early 1970s, 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 entire spectrum of accounting courses, including payroll accounting. He has maintained strong connections with today’s business world by serving as an 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
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. Ms. Toland has taught Accounting courses at BCCC since 1989 and is currently a professor in the Business Studies department. She earned the Certified Payroll Professional (CPP) designation in 2011.