BMAT Quizzes W11-20.docx PDF

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LAQuestion 1Mr. Sun earns a compensation worth Php260 per hour.Answer: WQuestion 2Mr. Shock has a fixed monthly salary of Php27,845. How much is his quarterly salary rate?Answer: PHP83,537.Question 3Joh has "No Work No Pay" worker.Answer: WQuestion 4A worker person receives a fixed monthly salary re...

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LA9

Mr. Quan has a fixed annual salary of Php189,003. How much is his salary if he receives it twice a month?

Question 1

Mr. Sun earns a compensation worth Php260 per hour.

Answer: PHP7,875.13

SQ9 Answer: W Question 1 Question 2

A worker earns Php200 per article written.

Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his quarterly salary rate?

Answer: W

Answer: PHP83,537.25

Question 2

Question 3

Mr. Troy has a fixed semi-monthly salary of Php15,755.25. How much is his annual salary rate?

Joh has "No Work No Pay" worker.

Answer: PHP378,126.00

Answer: W Question 3

Question 4

Question 5

A worker person receives a fixed monthly salary regardless of overtime.

Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-annual salary rate?

Answer: S

Answer: PHP94,501.50

Question 4

Ms. Pack has a fixed monthly salary of Php25,805.75. How much is her annual salary rate?

Mr. Quan has a fixed annual salary of Php189,003. How much is his monthly salary rate?

Answer: PHP309,669.00

Answer: PHP15,750.25

Question 5

Question 9

A regularly employed person receives an annual compensation worth Php246,000.

Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-monthly salary rate?

Answer: S

Answer: PHP7,875.12

Question 6

Question 10

Mr. Quan has a fixed annual salary of Php189,003. How much is his quarterly salary rate?

Mr. Brock has a fixed semi-annual salary of Php50,555.75. How much is his bi-monthly salary rate?

Answer: PHP47,250.75

Answer: PHP16,851.92

Question 7

LA10

Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual salary rate?

Answer: PHP182,737.50

Question 8

Question 1

Mr. Franz is factory worker earning Php650.75 per regular work day For the month of November, he was able to work 8 hours a day for 13 days. How much will he receive as compensation?

Answer: PHP8,459.75

worked for 4 hours a day from October 24 to 28 she worked for 2 hours a day. She became absent on October 31. How much is her compensation for the month of October? (round off in the final answer only)

Question 2

Mr. Franz is factory worker earning Php65.50 per two hours. For the month of November, he was able to work 7 hours a day for 19 days. How much will he receive as compensation?

Answer: PHP3,312.50

Answer: PHP4,355.75 SQ10

Question 3

Question 1

Mr. Han is working in Region IX, he earns Php37 per hour. M. Spark is working at ARMM, he earns Php265 per regular work day.

Answer: M

Question 4

Answer: M

Ms. Grace is an online English teacher earning Php250 per hour. She works for 4 hours during weekdays and 6 hours during week-ends. How much is her weekly compensation?

Question 2

Mr. Lim is a Revenue Officer at the Bureau of Internal Revenue. He has an annual salary worth Php228,924. How much is his fixed monthly compensation?

Answer: PHP8,000.00 Answer: PHP19,077.00

Question 5 Question 3

Ms. Faith is a minimum wage earner in ARMM. From October 3 to 7,she has worked for 8 hours a day. From October 10 to 14, she has worked for 6 hours a day. From October 17 to 21, she has

Mr. Brand works at NCR, he earns Php500 per normal work day.

article composed of 900-1499 words and Php400 for articles composed of at least 1,500 words. For the Month of December, he wrote fifteen 1000-word articles and ten 1500-word articles. How much is his compensation?

Answer: N

Question 4

Mr. Mark is working in Region X, he earns Php85 after working for 2 hours.

Answer: PHP8,500.00

Answer: N

Question 8

Question 5

Mr. Sixto is a minimum wage earner in Region IX. Last November 7, 2016, he worked for 7 hours only. How much is his compensation for this said date?

Ms. Romyna is a minimum wage earner in Region II. She worked 8 hours a day for 20 days. How much is her total compensation?

Answer: PHP259.00 Answer: PHP6,000.00 Question 9 Question 6

Mr. Franz is factory worker earning Php65.50 per hour. For the month of November, he was able to work 8 hours a day for 20 days. How much will he receive as compensation?

Mr. Franz is factory worker earning Php65.50 per hour. For the month of November, he was able to work 5 hours a day for 15 days. How much will he receive as compensation?

Answer: PHP10,480.00 Answer: PHP4,912.50 Question 10 Question 7

Ms. Fe works at Region II, she earns Php37.50 per hour. Mr. Dan is an online freelance article writer whose compensation is based on the number of work completed. He earns Php300 for

Answer: M

LA11

authorization, he worked on Friday-January 1, 2016. How much is his earning for the said date?

Question 1

Ms. Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay, she is also entitled for an additional payment for working in late at night.

Answer: PHP600.00

Question 5

Grace regularly works from Monday to Friday and earns a rate of Php450 in a day. This wage includes Php440 basic wage and Php10 Cost of Living Allowance (COLA). On Tuesday- November 1, 2016, a special non-working day, Grace worked overtime for about 2 hours. How much is her overtime pay?

Answer: NIGHT SHIFT (NS)

Question 2

Mr. Ferdie works beyond the normal 8 hours. He is entitled for additional compensation.

Answer: Answer: OVERTIME PAY (OP) SQ11 Question 3 Question 1

Ms. Jen has a fixed monthly salary of Php15,455.75 She was not promoted and did not have any salary increase. How much will be her 13th month pay?

Answer: PHP15,455.75

Question 4

John is a minimum wage earner in Region II. Regularly, he works during weekdays (Monday-Friday). With proper company

The company is using the Minimum NSD formula. The auditor conducted an inventory count. In order to ensure that the inventories are not being moved elsewhere while he is supervising the count he decided that this activity will be conducted after the normal operating time of the business. He started working from 10 pm up to 5 am. How much will he receive as nightshift differential if his daily salary rate exclusive of COLA is Php500?

Answer: PHP43.75

Question 2

Answer: HOLIDAY PAY (HO)

Question 5

Grace regularly works from Monday to Friday and earns a rate of Php460 in a day. This wage includes Php450 basic wage and Php10 Cost of Living Allowance (COLA). For the whole Sunday -January 1, 2017, Grace rendered her services from 10:00 pm to 11:30pm. How much is her nightshift differential? (Round off your answer to the nearest centavo)

The police officer receives Php540 per month as hazard pay. How much hazard pay will he receive for the whole year?

Answer: PHP6,480.00

Question 6

Grace regularly works from Monday to Friday and earns a rate of Php460 in a day. This wage includes Php450 basic wage and Php10 Cost of Living Allowance (COLA). For the whole Sunday -January 1, 2017, Grace worked for a total of 10 hours. How much is her overtime pay?

Answer: PHP28.52

Question 3

Ms. Chaka earns a regular compensation of Php15,500 per month from January up to October. Because she was promoted to a higher position, she now has a regular compensation of Php20,100 from November to December. How much will be her 13th month pay? (Round off your answer to the nearest centavo)

Answer: PHP380.25

Question 7

Mr. Ken has a fixed monthly salary rate of Php20,000. He was promoted on March and his salary rate increased to Php25,000 per month. How much will he receive ass 13th month pay on December?

Answer: PHP16,266.67

Question 4

Jenny worked during new year's day. She is entitled for additional compensation.

Answer: PHP24,166.67

Question 8

Ms. Jen received a basic pay of Php12,000; overtime pay of Php3,500; rice allowance worth Php500, uniform allowance worth Php4,000; and employee achievement award worth Php4,500. How much is her total de minimis benefits?

Answer: RA

Question 2

Chick and Ken are rank and file employees of ABCD Company. Jen has a house is nearby the company office so she just walks toward the office every day. On the other hand, Ken is just renting a room in a small boarding house. The company laws states that rank and file employees are entitled to receive Php2,000 as fixed housing allowance. How much housing allowance will Ken receive in a year?

Answer: PHP9,000.00

Question 9

Ms. Margarita received rice allowance from her employer.

Answer: DE MINIS (DM)

Question 10

Answer: PHP24,000.00

Question 3

Aside from the monthly salary, the teachers received an amount equal to their total annual compensation divided by twelve.

Jen and Ken are rank and file employees of ABCD Company. Jen’s house is nearby the company office so she just walks toward the office every day. On the other hand, Ken’s house is several kilometers away from their work place so he always commutes every day. The company laws states that rank and file employees are entitled to receive Php1,000 as fixed monthly transportation allowance. How much will be the combined annual transportation allowance of Jen and Ken?

Answer: THIRTEEN MONTH (TM)

LA12

Question 1

A representation allowance is a fixed monthly expense allowance given by employers to employees for organization related activity representation.

Answer: PHP24,000.00

Question 4

Mr. Han has a basic salary of Php10,000 per month. How much is the employer's share in the PagIBIG contribution?

Answer: PHP971.70

Question 3

Answer: PHP100.00

Mr. Han has a basic salary of Php10,000 per month. How much is the total employer's SSS contribution? (Employer's share + Employee Compensation Fee)

Question 5

Aside from John’s salary, he also earns a commission on products sold. He gets Php5 per item sold.

Answer: PHP746.70

Question 4

Answer: COMMISSION (COM)

SQ12

ABC Company has high level of income for the year 2016. The employees got direct share from the net income.

Question 1

Answer: PS

This is a type of allowance offered to employees of a company to compensate for their travel from residence to and from respective workplace location.

Question 5

For the month of January, Mr. Ken worked for 20 days, he worked 8 hours per day. He is a minimum wage earner from NCR and receives a minimum wage of Php491. The minimum wage is composed of Php481 basic wage and Php10 Cost of Living Allowance (COLA). How much is his total COLA for the month?

Answer: TA

Question 2

Mr. Han has a basic salary of Php10,000 per month. How much is the total employer's share in the SSS, Pag-IBIG and PhilHealth contributions? (exclude employee compensation fee)

Answer: PHP200.00

Question 6

These contributions are shared by the employee and the employer.

John has a fixed monthly representation allowance worth Php1,500. How much is his quarterly representation allowance?

Answer: SGPP

Question 7

Answer: PHP4,500.00

LA13 Mr. Han has a basic salary of Php10,000 per month. How much is the employer's share in the PhilHealth contribution?

Question 1

Mr. Ken is not a minimum wage earner. He received Php2,500 as overtime pay.

Answer: PHP125.00

Question 8

Answer: T This is a fixed monthly allowance granted to employees to help them in their housing and rentals fees

Answer: FHA

Question 9

Aside from John’s salary, he also earns a commission on products sold. He gets Php15 per item sold by him. Supposing that he sold an average of 10 items per day for 20 days, how much is his commission?

Answer: PHP3,000.00

Question 10

Question 2

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not assume other values). You may use th BIR Income tax calculator. In order to have uniform answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

For the month of July, Mr. King received a compensation worth Php16,000; Hazard Pay Php1,000; overtime pay Php123.75; Commissions Php5,990.75. Mr. King is not a minimum wage earner.

Answer: PHP0.00

Answer: N

SQ13

Question 3

Question 1

Instructions: Compute for the total non-taxable compensation income using the given data only (Do not assume other values). You may use th BIR Income tax calculator. In order to have uniform answers, please follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round off to the nearest the centavo.

Mr. Joe earns a commission worth Php15,000.

Answer: T

Question 2

Ms. Katrina is working in ARMM. Her basic salary is Php30,000 a month.

Mr. Hayden is not a minimum wage earner. He has a basic pay of Php18,555.55; Travel allowance Php5,555.55 and a representation allowance Php888.55.

Answer: PHP0.00

Answer: T

Question 3

Question 4

For the month of April, Mr. Kang received a compensation worth Php6,000; Hazard Pay Php1,000; overime pay Php123.75; Commissions Php5,990.75. Mr. Kang is a minimum wage earner.

Mr. Pen is a minimum wage earner. He received Php1,000 as hazard pay.

Answer: PHP7,123.75

Answer: N Question 4

Question 5

Mr. DJ is working in Region II. His basic salary for a month consisting of 20 working days is Php6000.

Mr. Hayden is a regular employee (not a minimum wage earner) with a basic pay of Php28,555.55;

Travel allowance Php5,555.55 and a representation allowance Php888.55. His share for SSS, Pag-IBIG and PhilHealth contribution is Php993.80.

Question 8

Ms. Kring is a minimum wage earner. Her basic pay is Php8,555.55; Travel allowance Php5,555.55 and a representation allowance Php888.55.

Answer: PHP993.80

Question 5

Answer: PHP8,555.55

For the month of March, Mr. B from NCR received a basic compensation worth Php10,000; Hazard pay worth Php1,000; night shift differential worth Php350.25; travel allowance worth Php2,000. Mr. B is a minimum wage earner.

Question 9

Mr. Hayden is a minimum wage earner. He has a basic pay of Php8,000.50; De minimis benefits worth Php3,535.75; Overtime pay worth Php2,589.50; Holiday pay worth of Php3,578.50.

Answer: PHP11,350.25

Question 6

Answer: PHP17,704.25

For the month of February, Mr Joe received a compensation worth Php6,000. Commissions Php5,990.75. Mr. Joe is a minimum wage earner.

Question 10

For the month of January, Mr. A from NCR received a basic compensation worth Php50,000. COLA Php200. Mr. A is not a minimum wage earner.His share for SSS, Pag-IBIG and PhilHealth contribution is Php993.80.

Answer: Php6,000

Question 7

Answer: Php993.80. Mr. Kong is a minimum wage earner. He received a basic pay of Php5,555.55.

LA14

Question 1

Answer: Php5,555.55

Correct

His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is a minimum wage earner. How much is the withholding tax?

Mark 1.00 out of 1.00

Flag question

Answer: PHP0.00

Question text

Question 4

Instructions: Type T if the statement is true and F if it is false.

Mr. D, a married resident citizen, has 2 dependent children. For the month of November, his basic pay was Php30,000. He also received an overtime pay worth Php3,500 and hazard pay of Php3,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not a minimum wage earner. How much is the withholding tax?

Mr. B, a married resident citizen, has one legitimate child and three illegitimate children. His additional exemption is Php100,000.

Answer: T

Question 2

Answer: PHP6,066.57

Mr. X, a married resident citizen, has 2 dependent children. He has a gross annual taxable compensation income of Php360,000. Mr. X is not a minimum wage earner. What is the annual income tax?

Question 5

Mr. Z, a single resident citizen without any dependent has a gross annual taxable income of Php360,000. In addition, he also earned Php100,000 income from his business. Mr. Z is not a minimum wage earner. What is the annual income tax?

Answer: PHP53,000.00

Question 3

Answer: PHP98,000.00 Mr. B, a married resident citizen, has one dependent child. For the month of January, he received a compensation worth Php10,000.

SQ14

Question 1

Mr. S, a married resident citizen, has eleven children. His personal exemption is Php50,000.

Answer: Php3,854.25

Question 5

Answer: F Mr. A, a married resident citizen, has two dependent children. For the month of January, he received a compensation worth Php35,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not a minimum wage earner. How much is the withholding tax?

Question 2

Mr. C, a single resident citizen, has one dependent child. For the month of February, he received a basic pay worth Php30,000. He is not a minimum wage earner. How much is the withholding tax?

Answer: Php5,616.57 Answer: PHP5,041.77

Correct

Question 3

Mr. X, a married resident citizen, has 2 dependent children. He has a gross annual taxable income of Php360,000. In addition, he also earned Php200,000 income from his business. Mr. X is not a minimum wage earner. What is the annual income tax?

Marks for this submission: 1.00/1.00. Accounting for previous tries, this gives 0.67/1.00.

Question 6

If the annual net taxable compensation income is Php250,000 and annual net income from business is Php250,000. What is the annual income tax?

Answer: PHP113,000.00

Question 4

Answer: PHP125,000.00 Mr. C, a married resident citizen, has 10 illegitimate children of which three are considered as dependents. For the month of July, his basic pay was Php30,000. He is not a minimum wage earner...