Professional

Payroll Accounting 2015, 25th Edition

  • Includes Cengage Learning's Online General Ledger, 2 terms (12 months) Printed Access Card
  • Bernard J. Bieg Bucks County Community College
  • Judith Toland Bucks County Community College
  • ISBN-10: 1285862074  |  ISBN-13: 9781285862071
  • 512 Pages
  • Previous Editions: 2014, 2013, 2012
  • © 2015 | Published
  • List Price = $ 256.95
  • For quantity discounts, Contact your Representative
  • For single copy purchases, visit CengageBrain.com
  • Newer Edition Available

About

Overview

Prepare for career success with firsthand experience in calculating payroll, completing payroll taxes, and preparing payroll records and reports. The 2015 edition of Bieg/Toland's market-leading text addresses all of the latest laws on payroll. The text focuses on applications rather than theory, and includes strong end-of-chapter material that reinforces concepts and provides valuable hands-on learning experiences. Numerous detailed examples and real business applications enliven this edition and demonstrate the relevance of the material. 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 Cengage Learning's General Ledger Software (CLGL).

Features and Benefits

  • CengageNOW: CengageNOW is a powerful course management and online homework tool that provides robust instructor control and customization to optimize the learning experience and meet desired outcomes. The end-of-chapter matching quizzes, questions for review (conceptually focused), problem sets A and B, and the continuing problems from the textbook are available in CengageNOW. Also included within CengageNOW are Blueprint Problems that teach students the fundamental concepts and their associated building blocks and Animated Activities, an illustrative video that explains how payroll concepts related to everyday activities of a business, along with study tools to help students study more efficiently. The Test Bank, Achievement Tests, and Cengage Learning General Ledger (CLGL) are also included as a part of the CengageNOW package.
  • Cengage Learning's General Ledger (CLGL): Cengage Learning General Ledger Software (CLGL) is available online and included with your new PAYROLL ACCOUNTING 2015 edition. This instant access code gives you the hands-on opportunity to solve the book's Comprehensive Payroll Project in Appendix A using this online, educational general ledger package. CLGL is designed to be very similar to accounting software currently used in business today. The significant difference between this educational package and a commercial accounting software is the simplicity of operation.
  • The Test Bank and Achievement Tests are offered online in Cognero is a flexible, online system that allows you to author, edit, and manage test bank content from multiple Cengage Learning solutions, create multiple test versions in an instant, and deliver tests from your LMS, your classroom or wherever you want.
  • The Washington Update - The Washington Update advises students of tax code and tax laws that were used in the current edition. However, because tax code, tables and laws can be changed by Congress after the text has been printed, the student is advised on how, in practice, they can find out the most current tax code, tables, and laws.
  • Ethics Case: Over The Line Real World Ethics Cases illustrate situations where companies either intentionally or unintentionally crossed the boundaries of fairness in their interpretation of payroll laws.
  • Excel: End-of-chapter practice integrates Microsoft Excel with spreadsheet templates that provide additional practice for the Continuing Payroll Problems, the Comprehensive Payroll Project, and other end-of-chapter problems, identified with an icon. Appendix B, written by the authors, provides detailed instructions on how to prepare the Excel spreadsheets.

Table of Contents

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.
Glossary.
Index.
Online Appendix. Appendix B: Excel Template Instructions For The Glo-Brite Payroll Project (Using Excel 2010).
Online Appendix. Appendix B: Social Security Benefits.
Online Appendix. Unemployment Benefits.
Online Only. Computerized Payroll Accounting User Guide.
Online Only. Controlling Costs: Payroll, Benefits, and Taxes.

What's New

  • Up-to-Date Coverage: Up-to-the-minute tax law changes addressed 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 in the text and find the latest, updated changes on the text's companion website from www.cengage.com/highered.
  • Cengage Learning's General Ledger Software(CLGL) replaces the previous CD software version. Appendix A now follows along with the Computerized Payroll Project.
  • Additional algorithmic problems have been added to the end-of-chapter material within CengageNOW.
  • Questions for Review, within CengageNOW, are automatically randomized so that students receive them in different orders to reduce memorization.
  • The design has been streamlined to offer improved readability.

Alternate Formats

Choose the format that best fits your student's budget and course goals

To customize your learning solution, contact your Learning Consultant for more information.

  • Looseleaf Edition

    ISBN-10: 1305586395 | ISBN-13: 9781305586390

    List Price = $214.95  | CengageBrain Price = $214.95

Learning Resource Bundles

Choose the textbook packaged with the resources that best meet your course and student needs. Contact your Learning Consultant for more information.

ePack: Printed Text + Cengage Learning's Online General Ledger, 2 terms (12 months) Printed Access Card + CengageNOW Instant Access

ISBN-10: 1305621417 | ISBN-13: 9781305621411

List Price = $269.95  | CengageBrain Price = $269.95


Supplements

All supplements have been updated in coordination with the main title. Select the main title's "About" tab, then select "What's New" for updates specific to title's edition.

For more information about these supplements, or to obtain them, contact your Learning Consultant.

Instructor Supplements

Solutions Manual with Test Bank, Achievement Tests, and Solutions Key  (ISBN-10: 1305386515 | ISBN-13: 9781305386518)

Cengage Learning Testing powered by Cognero® Instant Access  (ISBN-10: 1285980239 | ISBN-13: 9781285980232)

Cengage Learning Testing Powered by Cognero is a flexible, online system that allows you to author, edit, and manage test bank content, create multiple test versions in an instant, and deliver tests from your LMS, in your classroom or through CengageNOW.

Cengage Learning's Online General Ledger, 2 terms (12 months) Instant Access  (ISBN-10: 1305386493 | ISBN-13: 9781305386495)

Cengage Learning General Ledger (CLGL) is designed to be very similar to accounting software currently used in business and industry. The significant difference in this educational online package and a commercial accounting software system is the simplicity of operation.

List Price = $192.00  | College Bookstore Wholesale Price = $192.00

CengageNOW™, 1 term (6 months) Instant Access  (ISBN-10: 130509364X | ISBN-13: 9781305093645)

CengageNOW is a powerful online homework tool that optimizes the learning experience. CengageNOW features online homework, Integrated e-book, Personalized Study Plans, Tests, and a Gradebook.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

LMS Integrated for CengageNOW™, 1 term Instant Access  (ISBN-10: 1305093666 | ISBN-13: 9781305093669)

CengageNOW is a powerful online homework tool that optimizes the learning experience. CengageNOW features online homework, Integrated e-book, Personalized Study Plans, Tests, and a Gradebook.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

Student Supplements

Cengage Learning's Online General Ledger, 2 terms (12 months) Instant Access  (ISBN-10: 1305386493 | ISBN-13: 9781305386495)

Cengage Learning General Ledger (CLGL) is designed to be very similar to accounting software currently used in business and industry. The significant difference in this educational online package and a commercial accounting software system is the simplicity of operation.

List Price = $192.00  | College Bookstore Wholesale Price = $192.00

CengageNOW™, 1 term (6 months) Instant Access  (ISBN-10: 130509364X | ISBN-13: 9781305093645)

CengageNOW is a powerful online homework tool that optimizes the learning experience. CengageNOW features online homework, Integrated e-book, Personalized Study Plans, Tests, and a Gradebook.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

LMS Integrated for CengageNOW™, 1 term Instant Access  (ISBN-10: 1305093666 | ISBN-13: 9781305093669)

CengageNOW is a powerful online homework tool that optimizes the learning experience. CengageNOW features online homework, Integrated e-book, Personalized Study Plans, Tests, and a Gradebook.

List Price = $135.00  | CengageBrain Price = $135.00  | College Bookstore Wholesale Price = $135.00

Meet the Author

Author Bio

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.