Test Bank Payroll Accounting 2024 10th Edition by Jeanette Landin
n n n n n n n n n
Answers Included n
Chap 01 2024 Landin
n n n
1) Payrolln errorsn cann lead n ton underreported n wagesn and n staffingn issues.
⊚n true
⊚n false
2) Then Lillyn Ledbettern Act nofn2009n reinforcednthenprovisionsn of nthenCurrent nTaxn Payment nActnbyn e
nforcingn taxn remittancen withinn 180n days.
⊚n true
⊚n false
3) Then Occupationaln Safetyn andn HealthnActnof n1970naddednpersonaln protectiven equipment ns
tandardsn duringn 2020.
⊚n true
⊚n false
4) Employeen retirement n benefitsn aren an recruitingn and n retentionn strategyn used n byn businesses.
⊚n true
⊚n false
5) Then Familyn Medicaln Leaven Act n providednpaid nleaven andnguaranteedn jobnretentionnforne
mployees.
⊚n true
⊚n false
6) Workersn mayn accessn partialn Socialn Securityn retirement n benefitsn at n agen 62.
⊚n true
⊚n false
7) Then Fairn Laborn Standardsn Act n hasn twon levelsn of n coverage:n individualn and n enterprise.
⊚n true
⊚n false
1
,8) Then ethicaln principlen of n integrityn pertainsn ton standardsn forn remainingn current n withn payrolln
professionaln development n and n certification.
⊚n true
⊚n false
9) Contemporaryn payrolln practicesn involven then usen of n cloud-based n software.
⊚n true
⊚n false
10) Then usen of n payrolln appsn shiftsn thenonusn fornpayrolln accuracyn fromn thenemployern tonthen e
mployee.
⊚n true
⊚n false
11) Then Personaln Responsibility,n Workn and n Familyn Promotionn Act n ofn 2002nmandatednthatnnewne
mployeesn must n ben reported n ton staten employment n officesn withinn hown manyn daysn of n then empl
oyeen commencingn employment?
A) 30
B) 25
C) 20
D) 15
12) Whichn Act n required n then reportingn of n COVID-19-related n leave?
A) DOMA
B) ARPA
C) FMLA
D) FFCRA
13) Duringn whichn decaden weren manyn landmarkn payrolln legislationn piecesn enacted?
A) 1910s
B) 1920s
C) 1930s
D) 1940s
2
,14) Whichn federaln act n assistsn workersn whon aren displaced n throughn non fault n of n theirn own?
A) HIPAA
B) FUTA
C) SUTA
D) ERISA
15) Asn of n 2023,nat nwhatnagen maynpeoplen bornn aftern 1960nreceiven fulln Socialn Securitynretirement n b
enefits?
A) 62
B) 65
C) 67
D) 69
16) Whichn Act n created n then classificationn of n workersn asn exempt n orn nonexempt?
A) SSA
B) FICA
C) CTPA
D) FLSA
17) Whichn of n then followingn employern obligationn isn ann insurancen policy,n not n legislation?
A) Sarbanes-Oxley
B) Workers’ncompensation
C) Walsh-Healey
D) Davis-Bacon
18) Whichn ethicaln principlen emphasizesn then usen of n moraln judgment n inn alln actions?
A) Professionalism
B) Confidentiality
C) Integrity
D) Duen Care
3
, 19) Whichn of n then followingn situationsn would n notnpotentiallyn comprisen an payrolln accountant’sn
objectivityn orn independence,n accordingn ton then PCAOB?
A) Personaln orn familyn ownershipn of n <1n percent n of n companyn shares
B) Commitment n ton present n orn futuren financialn interest n inn an client’sn business
C) Personaln engagement n withn an client’sn firmn inn termsn of n ownership
D) Purchasen of n greatern thann fiven percent n of n then company’sn shares
20) Employment n legislationn duringn then 1960sn included n whichn of n then followingn Acts:
A) FLSA,n FUTA,n and n FICA.
B) Civiln Rightsn Act,n ADEA,n and n Equaln Payn Act.
C) CTPA,n FICA,n and n ERISA.
D) DOMA,n FMLA,n and n PRWOR.
21) Then mainn purposen of n then Current n Taxn Payment n Act n wasn to:
A) ensuren that n alln employeesn payn appropriaten taxes.
B) maintainn legaln eligibilityn ton workn inn then United n States.
C) mandaten employern remittancen of n taxesn withheld n fromn employees.
D) providen benefitsn forn workersn whon weren displaced n fromn jobs.
22) Whichn act n addsn monetaryn penaltiesn forn illegaln discriminatoryn employern actions?
A) Civiln Rightsn Act n of n 1964
B) Davis-Baconn Act
C) Americansn withn Disabilitiesn Act
D) Civiln Rightsn Act n of n 1991
23) Whichn of n then followingn legislationn specificallyn pertainsn ton government n contractors?
A) ADEA n and n ERISA
B) Davis-Baconn Act n and n Walsh-Healeyn Act
C) FLSA n and n FICA
D) DOMA n and n FMLA
4
n n n n n n n n n
Answers Included n
Chap 01 2024 Landin
n n n
1) Payrolln errorsn cann lead n ton underreported n wagesn and n staffingn issues.
⊚n true
⊚n false
2) Then Lillyn Ledbettern Act nofn2009n reinforcednthenprovisionsn of nthenCurrent nTaxn Payment nActnbyn e
nforcingn taxn remittancen withinn 180n days.
⊚n true
⊚n false
3) Then Occupationaln Safetyn andn HealthnActnof n1970naddednpersonaln protectiven equipment ns
tandardsn duringn 2020.
⊚n true
⊚n false
4) Employeen retirement n benefitsn aren an recruitingn and n retentionn strategyn used n byn businesses.
⊚n true
⊚n false
5) Then Familyn Medicaln Leaven Act n providednpaid nleaven andnguaranteedn jobnretentionnforne
mployees.
⊚n true
⊚n false
6) Workersn mayn accessn partialn Socialn Securityn retirement n benefitsn at n agen 62.
⊚n true
⊚n false
7) Then Fairn Laborn Standardsn Act n hasn twon levelsn of n coverage:n individualn and n enterprise.
⊚n true
⊚n false
1
,8) Then ethicaln principlen of n integrityn pertainsn ton standardsn forn remainingn current n withn payrolln
professionaln development n and n certification.
⊚n true
⊚n false
9) Contemporaryn payrolln practicesn involven then usen of n cloud-based n software.
⊚n true
⊚n false
10) Then usen of n payrolln appsn shiftsn thenonusn fornpayrolln accuracyn fromn thenemployern tonthen e
mployee.
⊚n true
⊚n false
11) Then Personaln Responsibility,n Workn and n Familyn Promotionn Act n ofn 2002nmandatednthatnnewne
mployeesn must n ben reported n ton staten employment n officesn withinn hown manyn daysn of n then empl
oyeen commencingn employment?
A) 30
B) 25
C) 20
D) 15
12) Whichn Act n required n then reportingn of n COVID-19-related n leave?
A) DOMA
B) ARPA
C) FMLA
D) FFCRA
13) Duringn whichn decaden weren manyn landmarkn payrolln legislationn piecesn enacted?
A) 1910s
B) 1920s
C) 1930s
D) 1940s
2
,14) Whichn federaln act n assistsn workersn whon aren displaced n throughn non fault n of n theirn own?
A) HIPAA
B) FUTA
C) SUTA
D) ERISA
15) Asn of n 2023,nat nwhatnagen maynpeoplen bornn aftern 1960nreceiven fulln Socialn Securitynretirement n b
enefits?
A) 62
B) 65
C) 67
D) 69
16) Whichn Act n created n then classificationn of n workersn asn exempt n orn nonexempt?
A) SSA
B) FICA
C) CTPA
D) FLSA
17) Whichn of n then followingn employern obligationn isn ann insurancen policy,n not n legislation?
A) Sarbanes-Oxley
B) Workers’ncompensation
C) Walsh-Healey
D) Davis-Bacon
18) Whichn ethicaln principlen emphasizesn then usen of n moraln judgment n inn alln actions?
A) Professionalism
B) Confidentiality
C) Integrity
D) Duen Care
3
, 19) Whichn of n then followingn situationsn would n notnpotentiallyn comprisen an payrolln accountant’sn
objectivityn orn independence,n accordingn ton then PCAOB?
A) Personaln orn familyn ownershipn of n <1n percent n of n companyn shares
B) Commitment n ton present n orn futuren financialn interest n inn an client’sn business
C) Personaln engagement n withn an client’sn firmn inn termsn of n ownership
D) Purchasen of n greatern thann fiven percent n of n then company’sn shares
20) Employment n legislationn duringn then 1960sn included n whichn of n then followingn Acts:
A) FLSA,n FUTA,n and n FICA.
B) Civiln Rightsn Act,n ADEA,n and n Equaln Payn Act.
C) CTPA,n FICA,n and n ERISA.
D) DOMA,n FMLA,n and n PRWOR.
21) Then mainn purposen of n then Current n Taxn Payment n Act n wasn to:
A) ensuren that n alln employeesn payn appropriaten taxes.
B) maintainn legaln eligibilityn ton workn inn then United n States.
C) mandaten employern remittancen of n taxesn withheld n fromn employees.
D) providen benefitsn forn workersn whon weren displaced n fromn jobs.
22) Whichn act n addsn monetaryn penaltiesn forn illegaln discriminatoryn employern actions?
A) Civiln Rightsn Act n of n 1964
B) Davis-Baconn Act
C) Americansn withn Disabilitiesn Act
D) Civiln Rightsn Act n of n 1991
23) Whichn of n then followingn legislationn specificallyn pertainsn ton government n contractors?
A) ADEA n and n ERISA
B) Davis-Baconn Act n and n Walsh-Healeyn Act
C) FLSA n and n FICA
D) DOMA n and n FMLA
4
