Khaled Watson is the payroll accountant for Antizio Electronic, a company that engages in federal contracts. He wants to ensure that the company is compliant with the provisions of the Davis-Bacon Act. What is the name for process used to monitor payroll compliance in this situation?
> What is the difference between weekly, biweekly, semimonthly, and monthly pay periods?
> What is the difference between termination and resignation?
> Why are independent contractors not paid through a company’s payroll?
> How long should employee records be retained?
> What agencies or organizations can audit a company’s payroll records?
> Jordy Richman is employed at Rockstar Music. Jordy is receiving education assistance of $5,750 per year from Rockstar Music to complete a bachelor’s degree from an accredited college. How much of that assistance is taxable?
> What are necessary elements of internal controls for a payroll department?
> Jude Sizemore is a full-time student at Sioux City College in Sioux City, Iowa, where he works in the library. What is the minimum hourly wage that he may receive?
> The first day of work for Prevosti Farms and Sugarhouse for all employees is February 1, 2021. February 5 is the end of the first pay period and includes work completed during the week of February 1-5. Compute the employee gross pay, using 35 hours as th
> How does the Equal Pay Act of 1963 differ from the Lilly Ledbetter Fair Pay Act of 2009?
> What distinguishes a “living wage” from the minimum wage?
> What are two of the challenges that arise from the use of outsourced payroll systems?
> What was the purpose of the SECURE Act?
> What differentiates exempt and nonexempt employees?
> How has cloud-based payroll processing affected contemporary payroll practices?
> Which Act created the term “Full-Time Equivalents”?
> Teri Benson is a manager at Complex Ventures, Inc. Teri contributes $2,750 annually to an FSA and has medical insurance with a $500 monthly premium. Teri earns a salary of $72,200 and is paid semimonthly. What is the taxable income per period?
> What are two of the advantages of a computerized payroll system over a manual system?
> Why was the Social Security Act of 1935 created? What were its provisions?
> What are the guidelines for FLSA, in terms of overtime and pay rate?
> Thomas Wilson is a minimum wage worker in Nevada. He is contemplating a move to another state. Which of the following states would be the most favorable in terms of the highest minimum wage?
> What are two laws governing the taxes that employers must withhold from employees?
> Kirk McAllister earns $15.30 per hour at Jolly Creamery. Compute his pay under both the hundredth-hour and quarter-hour systems. The company is considering switching from a quarter-hour method to a hundredth-hour method. Under the current quarter-hour sy
> Pedro Arturo wants to start his own company and hire employees. Because you are a seasoned payroll professional, he approaches you for guidance about the differences between exempt and nonexempt employees. What would you tell him?
> Katrina Wilkins is a new payroll clerk for Remm Plumbing. She is curious about the purpose of the different steps in the payroll review process and asks you, her supervisor, for guidance. What would you tell her?
> During a review of payroll records, Osvaldo Morena notices that a female employee in Department A receives a significantly lower salary than similarly skilled male employees in the same department. What actions should Osvaldo take in this situation?
> Katrina Hughes is a shared employee; she works in the accounting department and has been trained to work at the front desk in times of need. During one weekly pay period, she was asked to work at the front desk on four days for five hours each day. When
> Wilbur Matthews, a resident of Texas, resigned from his employment with Grand Lake Cattle Farms on October 7, 2021. The next pay date for the company is October 11. By what date should he receive his final pay?
> Clara Hudnall is Conosis Incorporated's payroll accountant. During a casual conversation with coworkers, she learns that Thorben Vinkovic, a coworker, is deliberately overstating the number of hours worked during each pay period because of a personal eco
> Richard Cox is a new employee at Big Tech Computers. He is debating whether he should enroll in a POP with the opportunity for an FSA or an HDHP with an opportunity for an HSA. The POP premium is $550 per month and the annual deductible is $400. For the
> Kerry Palmer is reviewing benefits with you, the payroll accountant for Silly Lemon Films. Based on the following benefits in which she is interested, classify them as pre-tax or post-tax deductions and if they are taxable or tax exempt for federal incom
> Dan Nicholes is a commission-based employee who is married filing joint with two dependents over 17. He is paid $17.25 per hour and receives a 7 percent commission on net sales. He does not receive commissions until his net sales exceed $60,000 during a
> Alfonso Silva needs additional filing space at the end of the year in the company’s offsite, secured storage. He sees several boxes marked for the current year’s destruction. What methods can Alfonso use to dispose of the payroll records?
> Parker Thomas is the concierge at the Trans-Canada Resort in Michigan. He is single with one other dependent. He receives the standard tipped hourly wage for the state. During the week ending June 4, 2021, he worked 40 hours and received $105 in tips. Co
> For each of the piece rate workers at Perigen Snowsports, determine gross pay. If the employees have a standard 37.5-hour workweek, determine their effective hourly rate. Based on FLSA minimum wage for New Hampshire, what is the minimum wage they must re
> Dennis Murphy is a salaried, nonexempt administrative assistant for Dionti Investments and is paid semimonthly. He is married filing joint with five dependents under 17. His annual salary is $65,000, and his standard workweek is 37.5 hours. During a pay
> Complete the I-9 for employment starting 5/21/2021 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733, EIN of 26-4684136. Be sure to complete Section 2 of Form I-9. Terence A. Noren 221 First Street Lakehurst, NJ 08733 SSN: 78
> Complete the W-4 for employment starting 5/21/2021 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733, EIN of 26-4684136. Terence A. Noren 221 First Street Lakehurst, NJ 08733 SSN: 785-56-4321 Single with no dependents No addi
> Orlando Collier is employed as a concierge at Strawberry Lodge, an upscale resort in the Adirondack Mountains. He asks you, the payroll accountant, which deductions from his pay are considered voluntary fringe benefits. Where would you tell him to look o
> Evelyn Hardy is an employee of Polyent Plastics, a company with headquarters in Rock Island, Illinois. She lives and works in Doha, Qatar, and earns an annual salary of $97,300. The company has been withholding U.S. federal income taxes from her pay, but
> Katelijn Preston is a new manager at Resterra Inc. She is looking at using the E-Verify process for new hires. What recommendations can you give her about the differences between having an employee complete the I-9 and the E-Verify process?
> At Denniston Industries, employees have the option of choosing employer-sponsored health insurance. What responsibilities does the employer have according to COBRA upon the termination of an employee?
> Libbi Alberighi and Flavia van Peij are friends who work for the same company. Libbi manages a manufacturing department and Flavia supervises the payroll clerks. Which ethical guidelines or rules would these friends need to remember when discussing work?
> Derek Allen is the payroll supervisor for Caposis Freight. His company is preparing to merge with another distribution company that has a different pay cycle. The president of the company wants to know the difference between biweekly and semimonthly pay
> Kevin Magnus is a payroll accountant for Mama Bear Trading Co. A coworker from the packaging department contacts Kevin via electronic communication and requests to see all employees’ payroll records for a specific payroll date. How should Kevin respond?
> Elaine Wheeler needs additional filing space at the end of the year in the company’s office and chooses to use offsite, secured storage. Upon arriving at the storage facility, she discovers that the unit is nearly full and sees several boxes marked for d
> MATCH THE FOLLOWING TERMS WITH THEIR DEFINITIONS: 7B: USERRA 8B: U.S. v. Windsor 9B: Internal controls documentation 10B: HIPAA 11B: Lilly Ledbetter Fair Pay Act 12B: Sixteenth Amendment 13B: Walsh-Healey Public Contracts Act 14B: Independent Contractor
> Jane McCarthy is preparing to compute employee pay and needs to determine the amount of employee federal income taxes to be withheld. Which of the following should she consult?
> Gerardo Rogers is conducting a review of the payroll files for each employee at Meejo Games. Which of the following items must be present in the file?
> You have been hired as a Dynozz Medical Software consultant, which is facing an IRS audit of their accounting records. During your review, you notice anomalies in the payroll system involving overpayments of labor and payments to terminated employees. Wh
> Michael Marrioni is in the payroll department Seven Wonders International Foods. He is part of a social organization, along with several coworkers. Which of the following ethical standards could become compromised in social situations?
> Gina Harris is a payroll accountant at Sucre Foods. She works remotely from her home office, communicates with colleagues via Zoom, and has a VPN to prevent her computer data from hackers. Which privacy law(s) require her to protect the information on he
> Mathias Acker is the new bookkeeper for Meganyx Enterprises, a small business consulting firm, and was hired to replace a long-time employee who retired. Upon starting the position, Mathias notices that the prior bookkeeper used a purely manual system. T
> Outbound sales representatives at Alindu Magazines in Arizona receive a $20 commission on all new customers they sign up for new magazine subscriptions. Each outbound sales representative works 40 hours. During a weekly competition, the outbound sales re
> Gale Rana is a production worker at Gexo Manufacturing, which produces air conditioning systems. After working there for 10 years, she discovers through conversations with a colleague with the same title and similar seniority that her wage is 20 percent
> Emmett Colquhoun is a military veteran who requires many absences for medical reasons. His boss at Betri Farms has demanded that he reduce the number of sick days unless he provides his medical history. Which law(s) protect Emmett?
> Which of the following is/are examples of fringe benefits? (Select all that apply.)
> Eric Rubin is the payroll accountant of Central Communications. She is researching retirement plan options for her employer. Central Communications has 135 employees and is a for-profit company. Which of the following plans should he consider?
> Cameron Levitt is the payroll accountant for Glowing Yoga. He is preparing a presentation about Section 125 cafeteria plans. Which of the following items may qualify for inclusion in a cafeteria plan?
> Juan Potter is an employee of Convergent Technologies whose job is strictly based in the company’s office. His employer has authorized his use of the company vehicle for commuting purposes (for both official and personal use), as necessary. Which of the
> Mike Mallin is an employee of All-Adventure Tours. All-Adventure Tours offers tuition reimbursement as a fringe benefit. What is the maximum amount that may be excluded from his taxes as a fringe benefit?
> West Virginia State University has a policy of hiring students to work in its bookstores and cafeterias. Assuming that 138 students work for the university at minimum wage rates, what is the total amount of pay they will receive for a biweekly pay period
> What is the annual maximum amount that an employee may contribute to a flexible savings arrangement, before it becomes taxable income?
> Which of the following is a co-requisite of a health savings account (HSA)?
> Samuel Alescio is an accountant for Diado, a large, multinational firm. He notices that the new state payroll tax updates have not been installed in the firm’s software during payroll procesing. What ethical guidelines govern his behavior in this situati
> Taylor Struyk is an employee of New York Boutiques, Inc. She is a traveling salesperson who routinely meets with customers at their places of business. Which of the following fringe benefits would be appropriate for her employer to provide for Taylor to
> To which two months does the special accounting rule pertain to?
> Which of the following are always post-tax deductions?
> Which of the following fringe benefits is exempt from federal income tax but subject to FICA tax?
> Of the following items listed, which ones should appear in a payroll register?
> Jacques Beasley is a salaried nonexempt accounting clerk for Supplies Enterprises contracted to work 40 hours per week. How should his overtime be determined, according to FLSA?
> Johnny Clark is a tipped employee at Pyrolia Pizza. What are the two methods his employer may use to determine his overtime compensation?
> Doreen George, a stocker at Dender Factory Outlet, is paid hourly and earns $12.45 per hour. During a one-week period he works 39 hours and 19 minutes. How much would her gross pay be under the quarter-hour system?
> Liliya Milic is the accountant for Syiva, a local nonprofit organization. She has been tasked with managing the payroll costs so that staffing levels may remain the same even if funding levels change. She considers outsourcing the payroll to a payroll pr
> Austin Sherman is an employee of Divacee Designs. He is an interior designer paid based on the number and complexity of the customer designs he generates. What pay basis most accurately describes his compensation?
> Tasha Webb is an independent contractor for Antimbu Exports, where you are the payroll accountant. She feels that she should receive employee benefits because of the number of hours that she dedicates to the company. What guidance can you offer Tasha?
> Dan Busby is a waiter at Snowtop Diner in Vermont. He earns the tipped minimum wage. During a 40-hour work week in February 2021, how much must he earn in tips to satisfy the minimum wage requirement (without consideration of tip credit)?
> Adrienne Soeur is a tipped employee at Wild Waves in Maine. What is the minimum tipped wage for her area, assuming she receives in excess of $30 in tips per pay period?
> Which of the following workers are covered by FLSA provisions? (Select all that apply)
> Sherrill Pullman is 18 years of age and is a new employee of Camicero Bank in Hendersonville, TN. What is the minimum hourly wage that she may receive during the first 90 days of employment?
> Paula Warren is an Arctic Outdoor Gear employee, where she earns a base salary of $27,200 plus an 8 percent commission on all sales. She is married filing joint with four dependents, three under 17 years of age and one other. During the biweekly pay peri
> Eric Moser is an hourly employee working for Plaines Poultry. He is single with no dependents and earns $16.25 per hour. During a biweekly pay period ending February 20, 2021, he worked 88.5 hours. Complete the payroll register with the period's informat
> Lynne Everton is a minimum wage worker in Oklahoma. She is contemplating moving to a state with a more favorable minimum wage. Which of the following states should she choose?
> Elijah Brown is a new payroll clerk at Zata Imports, a company with 250 employees. He has completed entering all timecard data for the pay period. What should Elijah's next step in the payroll review process be?
> Leonard Andrews ended his employment at Atlas Inks on March 20, 2021. When is the earliest that Atlas Inks may destroy his payroll records?
> When Omnimia Graphics was looking to implement a payroll accounting system, the manufacturing firm had several options. With only 40 employees, the manual preparation of payroll through spreadsheets and handwritten timecards was a comfortable option for
> Alene Meyers works in the payroll department for Racine Traders. The company has experienced a decline in revenue over the past six months. The company president asks her to delay the remittance of payroll taxes to make more cash available to the company
> On June 21, 2021, Dolores Goodman was terminated from her job at Black Diamond Sports in New Hampshire. Black Diamond pays its employees biweekly on Fridays, and the next payday is 7/2/2021. When must she receive her final paycheck?
> Michael Hatton is a salaried employee earning $49,850 per year who receives twice a month. Which of the following best describes the pay frequency?
> Howard Walters, a nonexempt employee of Consolidated Utilities, works a standard 10:00 a.m. to 7:00 p.m. schedule with an hour for lunch. Howard works in California, a state requiring overtime for hours exceeding 8 per day and for those over 40 in a week
> Rex Marshall manages a ski resort with year-round and seasonal employees. Assuming that the ski resort engages in interstate commerce, which are the FLSA requirement(s) that Rex should consider?
> Laverne Watkins is a candidate for the position of marketing clerk with the promotions department of Paramba Productions, earning $10.25 per hour. She will work occasional overtime in her new position and will not have managerial or supervisory duties as
> Rupert Pelliere is completing the I-9 for her new employment with the state of New Mexico. Which of the following provides proof of her identity?
> Judy Baker is a new employee of Farnsdel and Brothers, LLP. Which of the following will provide proof of employment authorization for the completion of the I-9?
> Latanya Brown is an employee of Giant Computers, where her job responsibilities include selling computers and software to customers. Latanya is married filing jointly with two dependents. She receives an annual salary of $42,000 and receives a 3 percent
> Jeremiah Watson is a salaried, exempt employee with Megadepartment Stores. He is single with one dependent under 17 and earns $35,500 per year. Complete the payroll register for the biweekly pay period ending March 8, 2021, with pay date of March 12, 202
> MATCH THE FOLLOWING TERMS WITH THEIR DEFINITIONS: 7A: Manual payroll 8A: Timecard 9A: Paycard 10A: Employee Internet portal 11A: Certified Payroll 12A: Outsourced payroll 13A: Auditor 14A: ADP and Paychex® 15A: Time collection 16A: Davis-Bacon Act 17A: C
> Charlene Kelley is a new nonexempt sales associate for Oyondo Retail Stores. She completes her timecard for the pay period. To ensure proper internal control, what is the next step in the payroll review process?
> Malcolm’s employer offers him the option to use the cents-per-mile rule instead of the lease value rule for 2021. Which method will yield the lower gross income for Malcolm? (Use 56 cents per mile in your calculations.)
> Overnet Inc. is a qualified private-sector company that provides health insurance to its employees. The company is self-insured. Which of the following forms should the company provide its employees to comply with the Affordable Care Act?
