The Ambitious Payroll Manager Ardyth Power Kaplan University Fraud Examination‚ AC555 Professor Jacquelyne Lewis‚ Ph. D. May 6‚ 2012 In this case‚ Dena Brenner used payroll schemes to be successful of committing fraud against International Agricultural Seed (IAS). Dena used a former employee‚ by reactivating this employee in the company’s payroll system and changing the account number to direct the payroll funds to go to. The bank account number she used was her own bank
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CHAPTER 6 RECRUITING CHAPTER OVERVIEW The opening vignette for Chapter 6 is about the Container Store’s recruiting approach. The company combines an employee referral and customer contact strategy with a focus on retention. Turnover is low and the company does not need to use traditional recruiting often‚ such as advertisements. This vignette complements the chapter’s overview of recruitment methods used for internal‚ external and international recruitment. This includes some non-traditional
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Payroll Basics (PY-XX-BS) PurposeThe Payroll is based on an international payroll driver. This payroll driver was modified for each country. The country-specific payroll drivers take the statutory and administrative regulations of a country into account.Since the payroll driver has a modular structure‚ you can use the Customizing functions to quickly modify the payroll procedure to meet the particular requirements of your enterprise.Process FlowWhen you access Payroll‚ the payroll driver calls the
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Learning – long lasting change in behavior resulting from experience Classical Conditioning – a form of learning in which the first stimulus is the signal of the occurrence of the second stimulus Unconditioned stimulus (US/UCS) – the original stimulus that elicits a response Unconditioned response (UR/UCR) – the involuntary‚ reflexive response to unconditioned stimulus Conditioned stimulus – the stimulus associating with the original stimulus to elicit a response Conditioned response – salvation
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Request New employee Add / Change Services (existing employee) Employee Termination Name (Last‚ First & Middle Initial) DIVINA‚ GLADYS MAE G. Preferred Name: GLADYS Department & Section: ACCOUNTING AND FINANCE Effective Date: Jul. 24‚ 13 Type of User: Location: Model After: Title ADMINISTRATOR ASSISTANT
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Payroll Processing Methods There are four payroll processing methods: It does not matter which payroll processing you use‚ the employer is responsible for ensuring that all calculations are done correctly and that third party remittances are made on time…..ignorance is not bliss when it comes to Revenue Canada and payroll’s responsibilities. The four methods are: Manual‚ Outsourced‚ Purchased software or In-house developed Software. Manual: Mainly used for small payrolls (under 20 employees)
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------------------------------------------------- Chapter 9—Break-Even Point and Cost-Volume-Profit Analysis MULTIPLE CHOICE 1. CVP analysis requires costs to be categorized as a. | either fixed or variable. | b. | direct or indirect. | c. | product or period. | d. | standard or actual. | ANS: A PTS: 1 DIF: Easy OBJ: 9-1 NAT: AACSB: Reflective Thinking LOC: AICPA Functional Competencies: Decision Modeling 2. With respect to fixed costs‚ CVP analysis
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CHAPTER 2 Learning Objectives After studying this chapter‚ students should be able to: 1. Explain the major provisions of the Fair Labor Standards Act. 2. Define hours worked. 3. Describe the main types of records used to collect payroll data. 4. Calculate regular and overtime pay. 5. Identify distinctive compensation plans. Contents Chapter 2 outline: LEARNING OBJECTIVES THE FAIR LABOR STANDARDS ACT Coverage Enterprise Coverage Individual Employee Coverage Employer Employee Employees
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1. Because adjusting entries assure that the balance sheet and income statement are up to date based on the accrual base of accounting and need to balance out the accounts based on when things are actually earned‚ Starbucks might record adjusting entries for asset accounts including: Cash and cash equivalents Accounts receivable Inventories Prepaid expenses/current assets Deferred income taxes Plant and equipment Other assets Goodwill 2. Starbucks might record adjusting entries for liability
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Managerial Accounting Chapters 11-13 Chapter 10 – 3 Relevant costs are costs that are avoidable by choosing another alternative. If a variable cost differs between alternatives in a decision‚ than it is relevant; however‚ it is not necessarily true that ALL variable costs are relevant. Chapter 10 – 7 Prentiss would need to isolate the unavoidable costs of the product line first. A decision of whether a product line or other segment should be dropped should focus on the differences in the
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