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NEW QUESTION 87
Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than:
- A. The evening before payday
- B. The opening of the business day on payday
- C. Two days before payday
- D. The end of the business day on payday
Answer: B
NEW QUESTION 88
Which of the following is a reasonable approach when discussing an employee's poor performance?
- A. Assign additional responsibilities
- B. Raise the issues during the next departmental meeting
- C. Delegate the discussion to one of the employee's peers
- D. Provide examples of the performance issues
Answer: D
NEW QUESTION 89
Sick pay under a definite plan or system is NOT subject to mandatory federal income tax withholding when paid:
- A. From a disability retirement plan
- B. By an agent of the employer
- C. By a third-party insurance provider
- D. From an employer's self-insured plan
Answer: C
NEW QUESTION 90
Which of the following employee's wages is likely to be subject to FUTA?
- A. A spouse employed by spouse
- B. A statutory employee
- C. A child under age 21 employed by parent
- D. A parent employed by his or her child
Answer: B
NEW QUESTION 91
Which for the following statements is true?
- A. A company's fiscal year must not be the same as the calendar year
- B. A company's fiscal year must be the same as the calendar year
- C. A company may designate its fiscal year to cover 12 months that differ from the calendar year
- D. A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar
Answer: C
NEW QUESTION 92
Transactions are recorded in chronological order into books of original entry called:
- A. registers
- B. invoices
- C. vouchers
- D. journals
Answer: D
NEW QUESTION 93
The FLSA term "exempt" generally means the employer need NOT:
- A. Pay a minimum amount
- B. Pay federal income tax
- C. Pay overtime
- D. Withhold federal income tax
Answer: C
NEW QUESTION 94
For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:
- A. 28%
- B. 25%
- C. 35%
- D. 20%
Answer: C
NEW QUESTION 95
Which of the following is the most logical order of events in a system implementation?
- A. Feasibility, evaluation, development, testing
- B. Conversation, training, testing, evaluation
- C. Training, development, testing evaluation
- D. Testing, evaluation, training, documentation
Answer: A
NEW QUESTION 96
Which of the following items determines the disposition of unclaimed wages?
- A. federal and state law
- B. state law only
- C. federal law only
- D. no recognized procedures exist
Answer: B
NEW QUESTION 97
How should a manager provide negative feedback to an employee?
- A. At a department meeting
- B. In the privacy of an office or conference room
- C. Through an email-message
- D. On a voice-mail
Answer: B
NEW QUESTION 98
A cross-functional work team is an important element of:
- A. Management by objective
- B. Benchmarking
- C. Claim of right
- D. Business process reengineering
Answer: D
NEW QUESTION 99
What is the purpose of the payroll accrual entry?
- A. to recognize expenses in the period in which they were incurred
- B. to reverse an entry from a previous period
- C. to recognize expenses in the period in which they were paid
- D. to reverse an entry made in error
Answer: A
NEW QUESTION 100
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Employee Lois was a bait and tackle shop clerk until she retired on June 30. Lois returned to the bait and tackle shop to perform clerical duties on August
15 and worked through Labor Day to assist Bass Biting through its busy season. Determine Lois' employment status with Bass Biting
- A. Employee
- B. Independent contractor
- C. Nonstatutory employee
- D. Statutory nonemployee
Answer: A
NEW QUESTION 101
Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?
- A. Payment is exempt form FICA and FITW
- B. Report payment in box1 of Form W-2
- C. Payment is exempt from FITW
- D. Report payment in box 3 of Form 1099
Answer: B
NEW QUESTION 102
Which of the following employers are exempt from the provisions of IRCA?
- A. Employers with less than 2 employees
- B. All employers are subject to compliance
- C. Employers with annual revenues under $10,000
- D. Privately held employers
Answer: B
NEW QUESTION 103
Federal tax withheld from a distribution of $50,000 from a qualified retirement plan paid directly to a retiree age 65 is:
- A. $14,000
- B. $15,500
- C. $0
- D. $10, 000
Answer: D
NEW QUESTION 104
Use of which of the following contributes to the security of the payroll system?
- A. Direct deposit
- B. Accountable plan
- C. User password
- D. Diplomatic leadership
Answer: C
NEW QUESTION 105
Which of the following accounts has a normal debit balance?
- A. Revenue
- B. Equity
- C. Liability
- D. Expense
Answer: D
NEW QUESTION 106
Each month ABC Company records the amount of after-tax long-term disability (LTD) insurance purchased by its employees who elected to purchase this insurance. The deduction is equal to the cost of the insurance. In the month following the deduction, the insurance company invoices ABC Company. ABC then pays the invoice. At the end of April, the balance in the LTD general ledger liability account is $438.40. What does this balance represent?
- A. Amounts deducted from employees who have terminated employment
- B. Over-payments to the insurance company
- C. Amounts paid to the insurance company
- D. Amounts that have been deducted but not paid to the insurance company
Answer: D
NEW QUESTION 107
Which of the following is not likely to be in the skills set needed for a manager?
- A. Communications
- B. Planning
- C. Organization
- D. Partiality
Answer: D
NEW QUESTION 108
Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. What amount of this expense, if any is excluded from Cindy's federal taxable wages?
- A. $0
- B. $496
- C. $620
- D. $310
Answer: A
NEW QUESTION 109
If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?
- A. Hardship allowance
- B. Income exclusions
- C. Foreign service premium
- D. Employer-paid housing expenses
Answer: B
NEW QUESTION 110
If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?
- A. Authorize the company's payroll manager to select the vendors from which to choose
- B. Assign the search task to the information systems staff who have prior experience in each HRIS discipline
- C. Instruct each user area to conduct an independent search for a software vendor
- D. Assemble a team of information system staff and potential users to conduct the search
Answer: D
NEW QUESTION 111
One of the key concepts in total quality management is:
- A. Frequent inspection of every phase of a production cycle
- B. Employees are willing to accept responsibility
- C. Focus on customer satisfaction
- D. Management by "walking around"
Answer: C
NEW QUESTION 112
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