Questions and Answers 100% Pass
Which of the following is LEAST likely to be considered when looking at the security of
a new payroll system?
A. regular data back-up and storage
B. protection against computer viruses
C. limited system access
D. system edits - ✔✔D. system edits
Company deadlines for payroll data input documents are essential for:
A. timely processing of the payroll
B. accurate entry of data
C. guaranteeing that all information is processed
D. adequate auditing purposes - ✔✔A. timely processing of the payroll
An employee earns $9 per hour and an additional 10 cents per hour for hours worked
after 7:00 p.m. If an employee works from 2:00p.m. to 11:00p.m., with an unpaid meal
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,break from 6:00 p.m. to 7:00p.m., Monday through Friday, what is the employee's
weekly gross pay under the Fair Labor Standards Act?
A. $360
B. $361
C. $362
D. $364 - ✔✔C. $362 (40x$9)+(20x$.10)=$362
The BEST reason for tracking pay-related problem statistics is to enable Payroll to:
A. identify root causes and take actions to prevent similar recurrences
B. apologize to clients in a more professional manner
C. direct problems to those who caused the problem
D. justify more resources to handle more problems - ✔✔A. identify rout caused and
take actions to prevent similar recurrences
With regard to employees' reported tips, the employer must:
A. withhold and pay only the employees' portion of social security and Medicare taxes
on tips
B. report taxes on tips separately when making an employment tax deposit
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,C. report tips as wages on Form W-2 and pay the employer portion of social security
and Medicare taxes
D. report and pay the employer portion of social security and Medicare taxes on the
portion of cash tips above the federal minimum wage - ✔✔C. report tips as wages on
Form W-2 and pay the employer portion of social security and Medicare taxes
Transactions are recorded in chronological order into books of original entry called:
A. registers
B. vouchers
C. invoices
D. journals - ✔✔D. journals
The KEY advantage of using an automated time and attendance system is that it:
A. identifies phantom employees
B. reduces errors
C. interfaces with the payroll system
D. frees supervisors from having to review hours - ✔✔B reduces errors
As part of the implementation of a new payroll system, all transactions from the most
recent actual payroll are processed in the new system prior to using the system to run
payrolls. This is an example of what type of testing?
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, A. compliance
B. back-up
C. ongoing
D. parallel - ✔✔D. parallel
To exhibit good customer service skills, payroll staff must understand and be able to
explain:
A. payroll forms
B. benefits enrollment techniques
C. systems design decisions
D. strategic departmental direction - ✔✔A. payroll forms
Under FLSA, what is the compensation due an employee whose rate of pay is $8 per
hour and who is paid for 52 hours during one workweek, including 8 hours of sick pay?
A. $416
B. $432
C. $448
D. $464 - ✔✔B. $432 (52 x $8) + ($8x.5x4) = $432
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