Table of Contents

The Payroll Source®

Table of Contents pages: 1 2 3

• • • 12.4-5 Implement the System 366366
    • 12.4-6 Evaluate the System’s Performance 367367
  • 12.5 Controls and Security for the Payroll System 368368
  • • 12.5-1 Putting Controls Into the Process 368368
    • 12.5-2 System Documentation 369369
    • 12.5-3 Providing Security for the System 370370
  • 12.6 Disaster Recovery and Business Continuity Planning 371371
  • 12.7 Automated Time and Attendance 372372
  • 12.8 The New Wave — Self-Service, the Internet, and Mobile Applications 373373
  • • 12.8-1 Employee and Manager Self-Service 373373
    • 12.8-2 Implementing Internet Technology 374374
    • 12.8-3 Web-Enabled Applications 375375
    • 12.8-4 Cloud Computing and Software as a Service (SaaS) 376376
    • 12.8-5 Mobile Applications 377377
  • 12.9 Review Questions and Exercises 378378
• SECTION 13: MANAGING A PAYROLL DEPARTMENT 379379
• • 13.1 Basic Management Theory 379379
  • • Table 13.1 380380
  • 13.2 Management Skills 381381
  • • 13.2-1 Strategic Planning and Organizing 382382
    • 13.2-2 Staffing 383383
    • 13.2-3 Directing Employees 384384
    • • Table 13.2 385385
    • 13.2-4 Controlling Performance 386386
    • 13.2-5 Reporting 387387
  • 13.3 Specific Management Issues 388388
  • • 13.3-1 Conducting and Attending Meetings 388388
    • 13.3-2 Keep Written Policies and Procedures 389389
    • 13.3-3 Crisis Management 390390
    • 13.3-4 Time Management 391391
    • • Table 13.3 392392
    • 13.3-5 Team Building 393393
    • • Table 13.4 – Stages of Team Development 394394
      • Table 13.5 – Reaching the Next Stage of Team Development 395395
    • 13.3-6 Performance Evaluations 396396
    • 13.3-7 Promoting Quality Customer Service in Payroll 397397
    • 13.3-8 Providing Customer Service in a Shared Services Environment 398398
    • 13.3-9 Service Level Agreements 399399
    • 13.3-10 Payroll Metrics and Benchmarking 400400
    • • Table 13.6 401401
    • 13.3-11 Project Management 402402
    • 13.3-12 Maintaining Confidentiality 403403
    • 13.3-13 Detecting and Responding to a Data Breach 404404
    • 13.3-14 Responding to Government Agency Notices 405405
  • 13.4 Research Needs 406406
  • • 13.4-1 Tracking Tax Laws and Regulations 407407
    • 13.4-2 Employment Laws and Regulations 408408
    • 13.4-3 Payroll-Related Websites 409409
    • 13.4-4 Company Policies and Procedures 410410
    • 13.4-5 Union Contracts 411411
  • 13.5 Review Questions and Exercises 412412
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 413413
• • 14.1 U.S. Citizens and Resident Aliens Working Abroad 413413
  • • 14.1-1 Federal Income Tax Withholding 414414
    • 14.1-2 Social Security and Medicare Taxes 415415
    • 14.1-3 Federal Unemployment Tax 416416
    • 14.1-4 Foreign Earned Income and Housing Cost Exclusions 417417
    • 14.1-5 U.S. Income Tax Treaties 418418
    • 14.1-6 Employer Tax Reimbursement Policies 419419
    • 14.1-7 Expatriate State Tax Issues 420420
  • 14.2 Resident and Nonresident Aliens Working in the U.S. 421421
  • • 14.2-1 Determining Resident/Nonresident Alien Status 422422
    • 14.2-2 Federal Income Tax Withholding and Employment Taxes for Resident Aliens 423423
    • 14.2-3 Federal Income Tax Withholding for Nonresident Aliens 424424
    • 14.2-4 Social Security and Medicare Taxes for Nonresident Aliens 425425
    • 14.2-5 Federal Unemployment Tax for Nonresident Aliens 426426
    • 14.2-6 Depositing and Reporting Obligations 427427
    • 14.2-7 State Tax Issues for Nonresident Aliens 428428
  • 14.3 Types of Visas 429429
  • 14.4 Managing International Relationships 430430
  • 14.5 Review Questions and Answers 431431
• SECTION 15: PREPARING FOR THE CPP EXAM 432432
• • 15.1 History and Purpose of Certification 432432
  • 15.2 Examination Eligibility Requirements 433433
  • 15.3 Examination Fees 434434
  • 15.4 Making an Examination Reservation 435435
  • 15.5 What to Bring to the Examination 436436
  • 15.6 Testing Center Rules 437437
  • 15.7 Format of the Examination 438438
  • 15.8 Electronic Testing 439439
  • 15.9 Possible Study Aids 440440
  • 15.10 Content of the Certification Examination 441441
  • 15.11 Test Taking Hints 442442
  • 15.12 How Your Examination Is Scored 443443
  • • 15.12-1 Your Score Report 443443
    • 15.12-2 How the Passing Score Was Set 444444
    • 15.12-3 Raw Scores and Scaled Scores 445445
    • 15.12-4 Examination Results 446446
  • 15.13 Attainment of Certification 447447
  • 15.14 Recertification 448448
  • • 15.14-1 Recertification by Exam 449449
    • 15.14-2 Recertification by Continuing Education 450450
    • 15.14-3 Recertification Credits for APA Professional Membership 451451
  • 15.15 Benefits of Being a CPP 452452
  • 15.16 Basic Level Certification Available 453453
  • 15.17 American Payroll Association Code of Ethics 454454
  • 15.18 Practice Test Number 1 455455
  • 15.19 Practice Test Number 2 456456
  • 15.20 Practice Test Number 3 457457
  • 15.21 Practice Test Number 4 458458
• GLOSSARY OF COMMON PAYROLL TERMS AND ACRONYMS 459459
• INDEX 460460
• -A- 460460
• -B- 460460
• -C- 460460
• -D- 460460
• -E- 460460
• -F- 460460
• -G- 460460
• -H- 460460
• -I- 460460
• -J- 460460
• -K- 460460
• -L- 460460
• -M- 460460
• -N- 460460
• -O- 460460
• -P- 460460
• -Q- 460460
• -R- 460460
• -S- 460460
• -T- 460460
• -U- 460460
• -V- 460460
• -W- 460460
• -Y- 460460
• ANSWER KEY 461461
• • TABLE OF CONTENTS 461461
• SECTION 1: THE EMPLOYER-EMPLOYEE RELATIONSHIP 462462
• • True or False Questions 462462
• SECTION 2: FEDERAL AND STATE WAGE-HOUR LAWS 463463
• • True or False Questions 463463
  • Problems 464464
• SECTION 3: TAXABLE AND NONTAXABLE COMPENSATION 465465
• • True or False Questions 465465
  • Problems 466466
• SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS 467467
• • True or False Questions 467467
  • Problems 468468
• SECTION 5: PAYING THE EMPLOYEE 469469
• • True or False Questions 469469
• SECTION 6: WITHHOLDING TAXES 470470
• • True or False Questions 470470
  • Problems 471471
• SECTION 7: UNEMPLOYMENT INSURANCE 472472
• • True or False Questions 472472
  • Problems 473473
  • Problem 9 474474
• SECTION 8: DEPOSITING AND REPORTING WITHHELD TAXES 475475
• • True or False Questions 475475
  • Problems 476476
  • Problem 2 477477
• SECTION 9: OTHER DEDUCTIONS FROM PAY 478478
• • True or False Questions 478478
  • Problems 479479
• SECTION 10: RECORDKEEPING AND RECORD RETENTION 480480
• • True or False Questions 480480
• SECTION 11: PAYROLL ACCOUNTING 481481
• • True or False Questions 481481
  • Problems 482482
• SECTION 12: PAYROLL SYSTEMS AND TECHNOLOGY 483483
• • True or False Questions 483483
• SECTION 13: MANAGING A PAYROLL DEPARTMENT 484484
• • True or False Questions 484484
• SECTION 14: PAYROLL FOR U.S. EMPLOYEES ABROAD AND ALIENS IN THE U.S. 485485
• • True or False Questions 485485
• SECTION 15: PREPARING FOR THE CPP EXAM 486486
• • Practice Test Number 2 486486
  • Practice Test Number 3 487487
  • Practice Test Number 4 488488
• APPENDIX—FEDERAL WITHHOLDING TABLES, FORMS, AND INSTRUCTIONS 489489
• • TABLE OF CONTENTS 489489
  • Percentage Method Allowance Table 490490
• BONUS CPP EXAM QUESTIONS AND ANSWERS 491491
• BONUS CPP EXAM QUESTIONS AND ANSWERS — ANSWER KEY 492492

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