ACC140 Chap. 1 HW

Clara Hudnall is Conosis Incorporated's payroll accountant. During a casual conversation with co-workers, she learns that Thorben Vinkovic, a co-worker, is deliberately overstating the number of hours worked during each pay period because of a personal economic situation. Which ethical guidelines pertain to this situation?

professional competence and due care in the proper preparation of the payroll and verify externally with the supervisor or manager the actual hours worked, a lack of integrity could make her an accomplice by allowing the transaction to continue overstated, professionalism to the company and ensuring that there is honest and true representation to the costs of the business

definition for Walsh-Healey Public Contracts Act

prohibited employment of individuals younger than 16 years of age

definition of HIPAA

protects the confidentiality of employee medical records

definition for Tax Cuts and Jobs Act (TCJA)

reframing federal employee income tax computations

definition of Lilly Ledbetter Fair Pay Act

repealed the 180-dat statute of limitations on equal pay complaints

definition of Personal Responsibility, Work, and Family Promotion Act of 2002 (PRWOR)

strengthened the child support provisions of PRWOR

definition for U.S. versus Windsor

the case responsible for the U.S. Supreme Court's repeal of DOMA

Alfredo Bellini is the payroll accountant for Pyrondo Fireworks, and he has been asked for information about employees and independent contractors. what are the key differences between employees and independent contractors?

the extent of the employee's work, management, decisions, investment and control the company has over the employee, ownership of any tools

Maura Hatton is a payroll accountant with Scottish Traders Incorporated. One of her colleagues poses a question about the legality of the deduction for Social Security tax from her pay. Why does social security tax gets deducted from the younger worker's pay?

to assist younger workers when they retire or become too infirm to work, to provide monetary benefits to dependents of retired or deceased workers ?????

Nitza Croce is an employee of Autonder, a contractor that provides governmental construction services in Washington, DC. The current contract is for $250,000. Nitza is 22 and is paid $9.50 per hour. How does the Walsh-Healey Public Contracts Act affect her?

would fall under Walsh-Healey Public Contracts Act, would require minimum wage for all hours worked under 40 per week, wages at 1.5 times the regular hourly wage for those worked over 40 hours per week

Emmett Colquhoun is a military veteran who requires many absences for medical reasons. His boss at Betri Farms has demanded that he reduce the number of sick days unless he provides his medical history. Which law(s) protect Emmett?

USERRA; HIPAA ????

definition for internal controls documentation

a provision of the Sarbanes-Oxley Act

definition of independent contractor

a worker who is not subject to a company's direction or its payroll laws

Khaled Watson is the payroll accountant for Antizio Electronics, a company that engages in federal contracts. He wants to ensure that the company is compliant with the provisions of the Davis-Bacon Act. What is the name of the process used to monitor payroll compliance in this situation?

certified payroll

Michael Marrioni is in the payroll department at Seven Wonders International Foods. He is part of a social organization, along with several of his coworkers. Which of the following ethical standards could become compromised in social situations?

confidentiality

Mathias Acker is the new bookkeeper for Meganyx Enterprises, a small business consulting firm, and was hired to replace a long-time employee who retired. Upon starting the position, Mathias notices that the prior bookkeeper used a purely manual system. The company owner has said that Mathias may update the payroll system. What options are available?

ADP or programs like QuickBooks, spreadsheets, MyPay Solutions ???

During a review of payroll records, Osvaldo Morena notices that a female employee in Department A receives a significantly lower salary than similarly skilled male employees in the same department. What actions should Osvaldo take in this situation?

gather the information that shows the differences in pay based on sex of the employee, go to the manager or supervisor to discuss these differentials, go to the supervisor of the individual spoken to previously, if all channels fail, then she may have a claim under the Equal Pay Act with or without the extension provided by the Lilly Ledbetter Fair Pay Act of 2009

definition of the 16th amendment

instituted a tiered income tax on workers

definition for USERRA

legislation that governs the treatment of military service personnel

definition for Immigration Reform and Control ACT (IRCA)

mandates completion of form I-9

Alene Meyers works in the payroll department for Racine Traders. The company has experienced a decline in revenue over the past six months. The company president asks her to delay the remittance of payroll taxes to make more cash available to the company. Which act would be violated if Alene complies with the company president's request?

Current Tax Payment Act of 1943, Social Security Act of 1935 ????

Eugene Robertson works as a payroll clerk at Hyperend Incorporated. He shares an office with three other co-workers and must examine documents containing personal information as a regular part of his duties. Based on the provisions of the Privacy Act of 1974, what responsibilities does Eugene have regarding the payroll records he handles?

must ensure that he does not leave any sensitive information as disclosed by the Privacy Act of 1974 where individuals can access them, responsible for keeping employee information such as addresses, dependents, compensation, payroll deductions, SS # or garnishment information

Samuel Alescio is an accountant for Diado, a large, multinational firm. he notices that the new state payroll tax updates have not been installed in the firm's software during payroll processing. What ethical guidelines govern his behavior in this situation?

notify his supervisor of the discrepancy, ensure the tax withholding and remittance are correct with the new state payroll rates

Jolana Thomas is the payroll clerk for Telemba Communications. One of the company's employees, Darijo Boon, informs Jolana that he feels that he was the victim of unequal pay three years prior. What law(s) guide Darijo's complaint?

FLSA, Civil Rights Act of 1964, Equal Pay Act ?????

Gina Harris is a payroll accountant at Sucre Foods. She works remotely from her home office, communicates with colleagues via Zoom, and has a VPN to prevent her computer data from hackers. Which privacy law(s) require her to protect the information on her computer, even from her family members?

HHS Privacy Act of 09-40-0006, Privacy Act of 1974 ????

Larissa Abiodun is a senior payroll administrator for Falcive Landscape Design. The company has 15 employees and annual revenues of $10 million. She has been using and maintaining manual payroll records for the last 20 years of her career. The president of Falcive Landscape Design wants to explore options for computerized payroll processing. Which payroll option is the most suitable for both Larissa and Falcive Landscape Design?

Sage 100, QuickBooks

Gale Rana is a production worker at Gexo Manufacturing, which produces air conditioning systems. After working there for 10 years, she discovers through conversations with a colleague with the same title and similar seniority that her wage is 20 percent lower than his wage. She feels that she has been a victim of discrimination. Which law(s) govern her situation?

Lilly Ledbetter Fair Pay Act of 2009, FLSA, Civil Rights Act of 1964 ????