, TESTBANK FOR Payroll Accounting 2026 36th Edition Bieg
Important Notes
The file includes the complete test bank, organized chapter by chapter.
A sample of selected pages has been provided for preview.
All available appendices and Excel files (if included in the original resources) are
provided.
We continuously update our files to ensure you receive the latest and most accurate
editions.
New editions are added regularly – stay connected for updates!
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,Chapter_1
True / False
1. The Fair Labor Standards Act is commonly known as the Federal Wage and Hour Law.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
2. The FLSA imposes no recordkeeping requirements on employers.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 1
,Chapter_1
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
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
4. All states have set their minimum wage to be the same as the federal government.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 2
,Chapter_1
5. Under the Federal Insurance Contributions Act, the Medicare portion of the tax is paid only by the employer.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/20/2025 10:11 AM
6. The FLSA provides health insurance for the aged and disabled (Medicare).
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 3
,Chapter_1
7. The tax paid to the federal government for unemployment taxes is used for paying state and federal administrative
expenses of the unemployment program.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
8. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
individual from any trade or business.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 4
,Chapter_1
9. Each state imposes an income tax on employees that is 2% of gross wages.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
10. Only six states do not impose a state unemployment tax on employers in their state.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 5
,Chapter_1
11. 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
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
12. Title VII of the Civil Rights Act protects all employees from arbitrary dismissal.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 6
,Chapter_1
13. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
14. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a
contract or subcontract involving federal funds.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 7
, Chapter_1
15. By the use of executive orders, the federal government has banned discrimination in employment on government
contracts.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
16. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40
involves executives who are 65 or older and who have held high policy-making positions during the two-year period
prior to retirement.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 8
Important Notes
The file includes the complete test bank, organized chapter by chapter.
A sample of selected pages has been provided for preview.
All available appendices and Excel files (if included in the original resources) are
provided.
We continuously update our files to ensure you receive the latest and most accurate
editions.
New editions are added regularly – stay connected for updates!
✅ Why Buy From Us?
📚 Complete & organized chapter-by-chapter – no missing content, no guessing.
⚡ Instant digital delivery – get your file the moment you pay, no waiting.
📅 Always up to date – we track new editions so you always get the latest version.
💬 Friendly support – real humans ready to help, anytime you need us.
🔒 Safe & secure – thousands of satisfied students trust us every semester.
🛡️Our Guarantees
💰 Money-Back Guarantee: Not satisfied? We offer a full refund – no questions asked.
🔄 Wrong File? No Problem: Contact us and we will replace it immediately with the
correct version, free of charge.
⏰ 24/7 Support: We are always here – reach out anytime and expect a fast response.
Contact Email:
,Chapter_1
True / False
1. The Fair Labor Standards Act is commonly known as the Federal Wage and Hour Law.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
2. The FLSA imposes no recordkeeping requirements on employers.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 1
,Chapter_1
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
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
4. All states have set their minimum wage to be the same as the federal government.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 2
,Chapter_1
5. Under the Federal Insurance Contributions Act, the Medicare portion of the tax is paid only by the employer.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/20/2025 10:11 AM
6. The FLSA provides health insurance for the aged and disabled (Medicare).
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 3
,Chapter_1
7. The tax paid to the federal government for unemployment taxes is used for paying state and federal administrative
expenses of the unemployment program.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.01 - Identify the various laws that affect employers in their
payroll operations.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
8. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
individual from any trade or business.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 4
,Chapter_1
9. Each state imposes an income tax on employees that is 2% of gross wages.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
10. Only six states do not impose a state unemployment tax on employers in their state.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 5
,Chapter_1
11. 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
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
12. Title VII of the Civil Rights Act protects all employees from arbitrary dismissal.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 6
,Chapter_1
13. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
14. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a
contract or subcontract involving federal funds.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 7
, Chapter_1
15. By the use of executive orders, the federal government has banned discrimination in employment on government
contracts.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
16. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40
involves executives who are 65 or older and who have held high policy-making positions during the two-year period
prior to retirement.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.23.01.02 - Examine the recordkeeping requirements of these laws.
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 12/18/2025 10:51 AM
DATE MODIFIED: 12/18/2025 10:51 AM
Copyright Cengage Learning. Powered by Cognero. Page 8
