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TEST BANK AYROLL ACCOUNTING 2015 1ST EDITION LANDIN chap002 revision

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Topic: New Hire DocumentationBlooms: Apply Difficulty: Easy Learning Objective: 02-02 New Hire Documentation Topic: New Hire Documentation Topic: New Hire Documentation Blooms: Apply Dif

Trang 1

Chapter 02 Payroll System Procedures

True / False Questions

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Why is it important for an employer to classify as worker as either an employee or an independent contractor?

A For tax reporting

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Allen is an employee of the foreign subsidiary of a United States based company who lives and work in the United Kingdom

According to FATCA, how much of his wages may Allen exclude from United States' taxes, according to 2013 guidelines?

Trang 10

4

Which of the following is not subject to overtime in the process of hourly computations?

A Time worked in excess of eight hours

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D He should send an interoffice request to have someone in the information technology

department remove the record from the server.

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Chapter 02 Payroll System Procedures Answer Key

True / False Questions

Topic: Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

Blooms: Apply Difficulty: Easy Learning Objective: 02-01 Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

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Topic: New Hire Documentation

Blooms: Apply Difficulty: Easy Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

Topic: New Hire Documentation

Blooms: Apply Difficulty: Medium Learning Objective: 02-03 Employee File Maintenance

Topic: Employee File Maintenance

9

Holiday hours, sick time taken, and vacation days are not considered in the worked hours for overtime computation.

TRUE

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Topic: Employee File Maintenance

Blooms: Evaluate Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Multiple Choice Questions

Blooms: Evaluate Difficulty: Medium Learning Objective: 02-01 Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

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Topic: Overview of Payroll Procedures

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Topic: New Hire Documentation

Topic: Overview of Payroll Procedures

Trang 33

Topic: Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

Trang 34

Blooms: Apply Difficulty: Medium Learning Objective: 02-01 Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

Topic: New Hire Documentation

Blooms: Apply Difficulty: Easy Learning Objective: 02-01 Overview of Payroll Procedures

Topic: Overview of Payroll Procedures

Trang 35

1

Why is it important for an employer to classify as worker as either an employee or an independent contractor?

A For tax reporting

Topic: New Hire Documentation

Topic: New Hire Documentation

Trang 36

Topic: New Hire Documentation

Trang 37

AICPA: BB Legal AICPA: FN Reporting Blooms: Apply Difficulty: Medium Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

Blooms: Evaluate Difficulty: Medium Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

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File a new-hire report with both states that contains the firm's headquarters and the

state that is the employee's primary residence

AACSB: Communication AICPA: BB Legal AICPA: FN Reporting Blooms: Analyze Difficulty: Medium Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

AICPA: FN Research Blooms: Analyze Difficulty: Medium Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

Trang 39

Blooms: Analyze Difficulty: Hard Learning Objective: 02-02 New Hire Documentation

Topic: New Hire Documentation

3

0

Allen is an employee of the foreign subsidiary of a United States based company who lives and work in the United Kingdom

According to FATCA, how much of his wages may Allen exclude from United States' taxes, according to 2013 guidelines?

Topic: New Hire Documentation

Trang 40

AICPA: BB Legal AICPA: FN Research Blooms: Apply Difficulty: Hard Learning Objective: 02-03 Employee File Maintenance

Topic: Employee File Maintenance

AICPA: FN Research Blooms: Analyze Difficulty: Easy Learning Objective: 02-03 Employee File Maintenance

Topic: Employee File Maintenance

Trang 41

Difficulty: Medium Learning Objective: 02-03 Employee File Maintenance

Topic: Employee File Maintenance

3

4

Which of the following is not subject to overtime in the process of hourly computations?

A Time worked in excess of eight hours

Blooms: Analyze Difficulty: Medium Learning Objective: 02-03 Employee File Maintenance

Topic: Employee File Maintenance

Blooms: Apply Difficulty: Hard Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 42

AICPA: FN Measurement Blooms: Analyze Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 43

Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 44

Topic: Internal Controls for a Payroll System

Trang 45

AICPA: FN Reporting Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 46

AICPA: FN Reporting Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 47

Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 48

Topic: Internal Controls for a Payroll System

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Blooms: Evaluate Difficulty: Hard Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 50

Blooms: Understand Difficulty: Easy Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 51

Blooms: Create Difficulty: Hard Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 52

AICPA: FN Risk Analysis Blooms: Analyze Difficulty: Hard Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 53

AICPA: FN Risk Analysis Blooms: Evaluate Difficulty: Medium Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

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Topic: Document Destruction Procedures

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Topic: Internal Controls for a Payroll System

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AICPA: FN Research Blooms: Analyze Difficulty: Medium Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

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Blooms: Apply Difficulty: Medium Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

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Topic: Document Destruction Procedures

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Difficulty: Hard Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

Blooms: Apply Difficulty: Medium Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

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AICPA: FN Reporting Blooms: Analyze Difficulty: Medium Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

Blooms: Evaluate Difficulty: Hard Learning Objective: 02-05 Document Destruction Procedures

Topic: Document Destruction Procedures

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Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 62

AICPA: FN Reporting Blooms: Apply Blooms: Evaluate Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 63

Topic: Overview of Payroll Procedures

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Topic: Overview of Payroll Procedures

Trang 65

Topic: New Hire Documentation

Trang 66

Topic: New Hire Documentation

Trang 67

Topic: New Hire Documentation

Trang 68

Topic: Employee File Maintenance

Trang 69

Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 70

Blooms: Apply Difficulty: Medium Learning Objective: 02-04 Internal Controls for a Payroll System

Topic: Internal Controls for a Payroll System

Trang 71

Topic: Document Destruction Procedures

Trang 72

Topic: Document Destruction Procedures

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