Payroll Accounting 2022 ISE

Jeanette Landin is an associate professor of professional studies at Landmark College in Putney, Vermont, where she teaches undergraduate accounting and business courses to an at-risk student population. She is a baccalaureate student advisor and is the program coordinator for both associate's and bachelor's level degrees offered by the school of Professional Studies. Dr. Landin earned her B.A. degree from the University of California at Irvine before receiving her M.B.A. and Ed.D. from the University of Phoenix, where she researched college success strategies for at-risk students. She has earned master’s certificates in accounting and autism spectrum disorders. Dr. Landin is an active member of the Institute for Management Accountants (IMA), the American Accounting Association, Teachers of Accounting at Two-Year Colleges (TACTYC), the Society for Human Resource Management (SHRM), Association of Certified Fraud Examiners (ACFE), and Vermont Women in Higher Education (VWHE) and a Fellow with the International Society for Development and Sustainability. She previously served as an active member of the California Business Educators Association and the Western Business Educators Association. Dr. Landin has served as the IMA’s Committee for Academic Relations chair and as a peer reviewer for the American Accounting Association. She is a peer reviewer for the Transnational Journal of Business and the associate editor for accounting with the Multimedia Educational Resource for Learning and Online Teaching (MERLOT). University of Alaska Southeast Paulette Schirmer is an assistant professor of accounting with the University of Alaska Southeast for its accounting courses. She received her B.S. in accounting from Metropolitan State College of Denver (now Metropolitan State University of Denver), her M.B.A. from Regis University, and her D.B.A. from the University of Phoenix, where she researched globalization strategies for small businesses.Dr. Schirmer was also recently an accountant with the Division of Finance for the State of Alaska. She worked as the statewide training coordinator and assisted with developing and troubleshooting the accounting program's reporting system. Dr. Schirmer was active in preparing Alaska's Annual Comprehensive Financial Report, Annual Compensation and Travel Report, assisted with budgetary implementation, departmental accounting, and structure training. Dr. Schirmer is an active member of the Institute for Management Accountants (IMA), Teachers of Accounting at Two-Year Colleges (TACTYC), the Society for Human Resource Management (SHRM), American Payroll Association, and Quality Matters.

Chapter 1: Payroll Practices and System Fundamentals

Chapter 2: Payroll System Procedures

Chapter 3: Gross Pay Computation

Chapter 4: Fringe Benefits and Voluntary Deductions

Chapter 5: Employee Net Pay and Pay Methods

Chapter 6: Employer Payroll Taxes and Labor Planning

Chapter 7: The Payroll Register, Employees’ Earnings Records, and Accounting System Entries

APPENDIXES

A Comprehensive Payroll Project: Wayland Custom Woodworking

B Special Classes of Federal Tax Withholding

C Federal Income Tax Tables

D State Income Tax Information

E State Revenue Department Information

F Payroll Certification Information