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  3. Accounts payable - Wikipedia

    en.wikipedia.org/wiki/Accounts_payable

    In countries where cheques payment are common nearly all companies have a junior employee process and print a cheque and a senior employee review and sign the cheque. Often, the accounting software will limit each employee to performing only the functions assigned to them, so that there is no way any one employee – even the controller – can ...

  4. Taxation in the United States - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_the_United_States

    For 2011, the employee's contribution was reduced to 4.2%, while the employer's portion remained at 6.2%. There is an additional Medicare tax of 0.9% on wages over $200,000, to be paid only by the employee (reported separately on the employee's tax return on Form 8959).