Accounting for Payroll

Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is the author of seventeen books.

• Preface xiiiAbout the Author xviiChapter 1 Creating a Payroll System 1Chapter 2 Accumulating Time Worked 19Chapter 3 Payroll Procedures and Controls 33Chapter 4 Payroll Best Practices 49Chapter 5 Payroll Measurements and Internal Reports 73Chapter 6 Compensation 89Chapter 7 Payroll Deductions 111Chapter 8 Payroll Taxes and Remittances 125Chapter 9 Benefits 149Chapter 10 Payments to Employees 171Chapter 11 Unemployment Insurance 181Chapter 12 Payroll Recordkeeping 197Chapter 13 Payroll Journal Entries 203Chapter 14 Payroll-Related Laws 215Chapter 15 Outsourcing Payroll 227Chapter 16 International Payroll Issues 237Chapter 17 Setting Up the Payroll Department 251Chapter 18 Government Payroll Publications and Forms 263Appendix A Sources of Payroll Information 269Appendix B Dictionary of Payroll Terms 271Index 279