Landin: Payroll Accounting 2018, 4th edition

A modern approach to payroll accounting, Landin/Schirmer’s Payroll 2018 provides a "practitioners’ view” of this highly specialized area of accounting. Incorporating examples of real-world companies, Payroll 2018 highlights the relevance of the course in its coverage of issues that students will face in their careers, such as labor planning and labor costs. Whether you are teaching face-to-face, hybrid, or online, Payroll 2018 is flexible enough to be used in courses as short as three weeks and as long as fifteen weeks. Connect® provides multiple opportunities for students to build their skills through practice, including exercise sets at the end of each chapter, auto-graded payroll and tax forms, the Continuing Payroll Project in each chapter, and a Comprehensive Project that encompasses an entire quarter of payroll accounting topics.

ISBNS: 1259742512 / 9781259742514
Publication Date: 11/07/17


Chapter 1
In Chapter 1, we updated payroll-related legislation to reflect as many changes as possible prior to publication. We included specific information about potential federal legislative actions to highlight areas of possible change. We added a table highlighting state-specific workers’ compensation coverage requirements.

Chapter 2 now contains the discussion about differences between exempt and nonexempt employees and statistics about the average number of hours worked. We added clarification and specific guidelines about document retention and destruction procedures, based on industry best practices, and included a specific example to highlight real-world practice. We continued the discussion about evolving paycard legislation.

Chapter 3
Chapter 3 opens with updated minimum wage and tipped minimum wage information. We added examples to depict different overtime pay situations to facilitate student computations and understanding of overtime pay concepts. We had added information about special pay situations such as pension payments, jury duty pay, nonqualified deferred compensation, and retroactive pay.

Chapter 4
We dedicated Chapter 4 to a comprehensive discussion of fringe benefits. We extended the presentation of pre-tax deductions, explained qualified Section 125 cafeteria plans, and included a discussion about excluded fringe benefits and valuation rules in this chapter. We incorporated specific guidance about the effects of fringe benefits as to pre-tax and post-tax deductions. We added information about the employer’s requirements to withhold, record, and deposit amounts withheld from employee pay. We added the concept of employee benefits elections to the Continuing Problem.

Table of Contents

1 Payroll Practices and System Fundamentals
2 Payroll System Procedures
3 Gross Pay Computation

4 Employee Net Pay and Pay Methods
5 Employer Payroll Taxes and Labor Planning
6 The Payroll Register, Employees' Earning Records, and Accounting System Entries

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Digital resources


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