Test Bank and Solutions For Payroll Accounting 2022, 32nd Edition Bieg PDF

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Solutions, Test Bank, eBook For Payroll Accounting 2022, 32nd Edition Bieg , Judith A. Toland ; APLIA, MINDTAP Assignments & Quizzes Available ; 9780357518755 , 0357518756...

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Indicate whether the statement is true or false. 1. A payroll register lists all employees who have earned remuneration, the amount of remuneration, thedeductions, and the net amount paid for each pay period. a. True b. False 2. All states have set their minimum wage to be the same as the federalgovernment. a. True b. False 3. The employer is required by the FLSA to display a poster that informs employees of the provisions of the law. a. True b. False 4. Each state imposes an income tax on employees that is 2 percent of grosswages. a. True b. False 5.Workers’compensationinsurancepremiumsforemployersvaryaccordingtothedifferentdegreesofdangerinvarious classes of jobs and the employers’ accident experiencerate. a. True b. False 6.UndertheAffordableCareAct,employerswith50ormorefull-timeemployeesduringthepreviousyeararerequired to provide health insurance coverage for all full-time employees. a. True b. False 7. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer. a. True b. False 8.TherequisitionforpersonnelformissenttothePayrollDepartmentsothatthenewemployeecanbeproperlyadded to thepayroll. a. True b. False 9. The payroll register is a separate payroll record that is kept on eachemployee. a. True b. False 10. FUTA was designed to ensure that workers who are covered by pension plans receive benefits from thoseplans. a. True b. False

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11. Employment application forms are usually discarded when the applicant is hired. a. True b. False 12. Under the Family and Medical Leave Act, employers can exempt an employee who has not worked fortheemployer for at least one year and has worked for the company for at least 1,250 hours in the lastyear. a. True b. False 13.Questionspertainingtoreligion,gender,nationalorigin,orageareallowedonapplicationformswhenthesearebona fide occupational qualifications for a job. a. True b. False 14. Under the Federal Insurance Contributions Act, the Medicare portion of the tax is only paid by the employer. a. True b. False 15. By the use of executive orders, the federal government has banned discrimination in employment on governmentcontracts. a. True b. False 16. There are no states that allow employees to access their personnelfiles. a. True b. False 17. Form I-9 must be completed by each newhire. a. True b. False 18. Asking applicants for their arrest records is illegal. a. True b. False 19. The FLSA imposes no recordkeeping requirements on employers. a. True b. False 20. ERISA provides for full vesting of the employer’s contributions in three years or gradually over six. a. True b. False 21. The FLSA provides health insurance for the aged and disabled (Medicare). a. True b. False

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22. The amounts needed for the payroll entries in the journal come from the employee’s earnings record. a. True b. False 23. Only one state has passed a law to provide disability benefits to employees absent from their jobs due to illness,accident, or disease not arising out of their employment. a. True b. False 24. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40involves executives who are 65 or older and who have held high policy-making positions during thetwoyearperiod prior toretirement. a. True b. False 25.TheSelf-EmploymentContributionsActimposesataxonthenetearningsfromself-employmentderivedbyanindividual from any trade orbusiness. a. True b. False 26. Title VII of the Civil Rights Act protects all employees from arbitrary dismissal. a. True b. False 27.Ifaninvestigativeconsumerreportisbeingissued,theapplicantmustbegivenawrittennoticethattheinformation obtained will be used in the employment decision. a. True b. False 28. Only six states do not impose a state unemployment tax on employers in their state. a. True b. False 29. Under ERISA, vesting conveys to employees the right to share in a retirement fund in the event theyareterminated before the normal retirementage. a. True b. False 30. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of acontract or subcontract involving federal funds. a. True b. False

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31. In order for the Walsh-Healey Public Contracts Act to protect laborers for contractors who furnish materialstoany agency of the United States, the contract amount must be at least$15,000. a. True b. False 32. Under FMLA, the time off must be used in one uninterrupted period of time. a. True b. False 33.UndertheFederalPersonalResponsibilityandWorkOpportunityReconciliationAct,everyemployerisrequiredto report the name, address, and social security number of each new employee to the appropriate stateagency. a. True b. False 34. The Affordable Care Act does not make a distinction between large and smallemployers. a. True b. False 35. Employers are now required to photocopy new employees’ Form I-9 documents. a. True b. False 36. The trend toward outsourcing of payroll operations has weakened in recentyears. a. True b. False 37. The total cost of workers’ compensation insurance is borne by the employees. a. True b. False 38. The tax paid to the federal government for unemployment taxes is used for paying state and federaladministrative expenses of the unemployment program. a. True b. False 39. One of the provisions of coverage of the Civil Rights Act is that the employer must have 15 or more workers. a. True b. False 40. The Fair Labor Standards Act is commonly known as the Federal Wage and HourLaw. a. True b. False

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Indicatetheanswerchoicethatbestcompletesthestatementoranswersthequestion. 41. Form I-9 Employment Eligibility Verification, is required due to which of the following acts: a. Immigration Reform and Control Act of1986 b. Civil Rights Act of1964 c. Age Discrimination in EmploymentAct d. Americans with DisabilitiesAct e. None of theabove 42. Which of the following acts gives a tax credit to employers for offering health insurance to their employees? a. Civil RightsAct b. Fair Labor StandardsAct c. Family and Medical LeaveAct d. Patient Protection and Affordable CareAct e. None of theabove 43.ERISAprovidesforfullvestingoftheemployer’scontributiontoanemployee’spensionfundinthreeyearsorgraduall yover: a. tenyears. b. five years. c. sixyears. d. sevenyears. e. No gradual vesting isallowed. 44. Which of the following is not allowed as part of a company's pre-hire inquiries: a. Past employment and experiencerecords b. Social securitynumbers c. Lie detector tests d. Educationalbackground e. List ofreferences 45. Which of the following acts deals with the minimum wage paid to laborers for contractors on federal governmentconstructioncontracts? a. Walsh-Healey Public ContractsAct b. Fair Labor StandardsAct c. McNamara-O’Hara Service ContractAct d. Occupational Safety and HealthAct e. Davis-BaconAct

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46. Which of the following is used to provide a continuous record of the relationship between employer andemployee? a. Change in payroll rateform b. Employee historyrecord c. Hiringnotice d. Employee's earningsrecord e. None of theabove 47. Which of the following Acts established the Equal Employment Opportunity Commission (EEOC)? a. Americans with DisabilitiesAct b. Immigration Reform and Control Act of1986 c. Civil Rights Act of1964 d. Age Discrimination in EmploymentAct e. None of theabove 48. Which of the following acts levies a tax on employers and employees that is credited to the Federal Old-Age andSurvivors’ Trust Fund and the Federal Disability Insurance Trust Fund? a. Federal Income TaxAct b. Federal Insurance ContributionsAct c. Fair Labor StandardsAct d. Federal Unemployment TaxAct e. Employee Retirement Income SecurityAct 49. Which of the following levies a graduated tax on the earnings of most employees and is deducted from theirgrosspay? a. Income tax withholdinglaws b. Federal Unemployment TaxAct c. Fair Labor StandardsAct d. Federal Insurance ContributionsAct e. Employee Retirement Income SecurityAct 50. The E-Verify program is a system to check the: a. Age of newhires b. Vesting status of allemployees c. Health status of employees on medicalleave d. Social Security status of newhires e. Employment eligibility of newhires

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51. Form I-9, which is completed by each employee, deals with: a. contributions to individual retirementaccounts. b. verification of employmenteligibility. c. eligibility for unemploymentbenefits. d. eligibility for Medicarebenefits. e. none of theabove. 52. Which of the following laws establishes the minimum wage? a. Fair Labor StandardsAct b. Federal Income TaxAct c. Federal Insurance ContributionsAct d. Federal Unemployment TaxAct e. Fair EmploymentLaws 53.TheAgeDiscriminationinEmploymentActprovidesprotectiontovirtuallyallworkersovertheageof:a.50. b.65. c.70. d.75. e.40. 54. Which of the following is not part of the social securityprogram? a. Federal Income TaxLaw b. Federal Old-Age and Survivors’ TrustFund c. Medicare d. Self-Employment ContributionsAct e. All are part of the social securityprogram 55. Which of the following is included in a job description? a. Essential and nonessentialduties b. Education, credentialsrequired c. Necessaryskills d. Jobtitle e. All of theabove 56. The Fair labor Standards Act has set the current minimum hourly rate of pay at:a. $10.00 b. $7.25c. $7.75d. $5.00e. $8.50

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57. What tax act levies a tax on employers to pay state and federal administrative expenses of theunemploymentprogram? a. Federal Income TaxAct b. Federal Unemployment TaxAct c. Federal Wage and HourLaw d. Estate Unemployment TaxActs e. Workers' CompensationLaws 58. Employers can exempt the following from the provision of the Family and Medical Leave Act: a. All salariedemployees b. Employees with less than a five year tenure withtheemployer c. All employees under the age of30 d. All employees earning the minumumwage e. Highest-paid 10 percent of theirworkforce 59. All of the following are covered by the Age Discrimination in Employment Act except: a. LaborUnions b. An employer with 15employees c. State government employees (other than electedofficials) d. EmploymentAgencies e. All of the above arecovered 60.Pre-hirequestionspertainingtoreligion,gender,nationalorigin,orageareallowedif: a. all employees are asked the samequestions. b. only foreign-born applicants are asked thesequestions. c. these factors are bona fide occupational qualifications for thejob. d. they are not in writtenform. e. the applicant ismarried. 61. Which of the following laws protect employees against losses due to work-related injury: a. Workers'Compensation b. Federal Wage andHour c. Family and MedicalLeave d. StateDisability e. FederalUnemployment 62. The Affordable Care Act defines applicable large employers (ALEs) as employerswith: a. 15 or more full-time employees during the previousyear. b. 1 or more full-time employees during the previousyear. c. 200 or more full-time employees during the previousyear. d. 50 or more full-time employees during the previousyear. e. 200 or more full- and part-time employees during the previousyear.

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63. Which of the following is part of the Family and Medical Leave Act for the employer: a. Must provide for 9 months of unpaidleave b. Must allow all employees to take theleave c. Must pay the employee 50% of their salary during theleave d. Must continue the employee's health-care coverage during theleave e. All of theabove 64. Which of the following acts deals with the unpaid leave for a family or medical emergency? a. Fair Labor StandardsAct b. Occupational Safety and HealthAct c. Family and Medical Leave Act of1993 d. Walsh-Healey Public ContractsAct e. None of theAbove 65. Title VII of the Civil Rights Act is referred to asthe: a. Wage and HourAct b. Social SecurityAct c. Age DiscriminationAct d. Equal Employment OpportunityAct e. Immigration ReformAct 66. Which of the following is a provision of the Fair Labor Standards Act (FLSA)? a. Sets up minimumwage b. Tax on net earnings of self-employedindividuals c. Allows discrimination inhiring d. Separate tax on employees andemployers e. All are provisions of theFLSA 67. Which of the following is a multicolumn form used to assemble and summarize the data needed at the end ofeach payrollperiod? a. Payrollregister b. Reference inquiryform c. Change in payroll rateform d. Employee historyrecord e. None of theabove 68. Which of the following is not part of the records employers keep in employee files? a. Regular rate ofpay b. Gender c. Wages subject to tax for the calendaryear d. Health care accountwithdrawals e. None of theabove.

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69. Which of the following is a part of the social security program? a. Federal unemployment taxes(FUTA) b. State income taxwithholding c. Medicare d. Federal income taxwithholding e. All are part of the social securityprogram 70.Whichofthefollowingrecordslistsallemployeeswhoearnremuneration,theamountofremuneration,thedeductions, and the net amount paid for each payroll period? a. Employee historyrecord b. Payrollregister c. Change in payroll rateform d. Reference inquiryform e. None of theabove

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AnswerKey 1. True 2. False 3. True 4. False 5. True 6. True 7. True 8. False 9. False 10. False 11. False 12. True 13. True 14. False 15. True 16. False 17. True 18. True 19. False 20. True 21. False 22. False 23. False 24. True 25. True 26. False

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27. True 28. False 29. True 30. True 31. True 32. False 33. True 34. False 35. False 36. False 37. False 38. True 39. True 40. True 41. a 42. d 43. c 44. c 45. e 46. b 47. c 48. b 49. a 50. e 51. b 52. a 53. e 54. a

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55. e 56. b 57. b 58. e 59. b 60. c 61. a 62. d 63. d 64. c 65. d 66. a 67. a 68. d 69. c 70. b...