Test Bank Payroll Accounting 2025, 35th Edition By Bernard Bieg, Judith Toland

Test Bank for Payroll Accounting
2025, 35th Edition By Bernard Bieg,
Judith Toland
All Chapters 1-6, 100% Original
Verified, A+ Grade.
All Chapters Arranged Reverse: 6-1
This is the Only Original and
Complete Test Bank for 35th
Edition, All Other Files in The
Market are Fake/Old/Wrong
Edition.
There is No Test Bank Provided for
Chapter 7 by Author.

,Name Clas Dat
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Chapter_6
1. An employee’s filing status never appears on the payroll register.
a. True
b. Fals
e
ANSWER: Fals
e

2. Companies usually provide a separate column in the payroll register to record the employer's payroll taxes.
a. True
b. Fals
e
ANSWER: Fals
e

3. An employer will use the payroll register to keep track of an employee's accumulated wages.
a. True
b. Fals
e
ANSWER: Fals
e

4. In order to prepare Forms W-2, an employer would utilize the employee’s earnings record.
a. True
b. Fals
e
ANSWER: True

5. If wages are paid weekly, postings to the employee’s earnings record would be done once a month.
a. True
b. Fals
e
ANSWER: Fals
e

6. Once the journal entry for the payroll is complete, the information is posted to the appropriate general ledger accounts.
a. True
b. Fals
e
ANSWER: True

7. Deductions from gross pay in the payroll register are reflected on the credit side of the journal entry to record the
payroll.
a. True
b. Fals
e

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Chapter_6
ANSWER: True

8. Each payday, the total of net pays that the employer incurs is the wage expense that must be debited.
a. True
b. Fals
e
ANSWER: Fals
e

9. Tax withholdings from employees' pays reduce the amount of the debit to Salary Expense in the payroll entry.
a. True
b. Fals
e
ANSWER: Fals
e

10. The wage and salaries expense account is an operating expense account debited for total net pay each payroll period.
a. True
b. Fals
e
ANSWER: Fals
e

11. FIT Payable is a liability account used to record employees' withheld federal income tax and also the employer's match
of that tax.
a. True
b. Fals
e
ANSWER: Fals
e

12. A debit to the employees FIT payable account removes the liability for the amount of federal income taxes withheld
from employees’ wages.
a. True
b. Fals
e
ANSWER: True

13. Amounts withheld from employees' wages for health insurance are credited to a liability account.
a. True
b. Fals
e
ANSWER: True

14. Under the provisions of the Consumer Credit Protection Act, an employer can discharge an employee simply because
the employee's wage is subject to garnishment for a single indebtedness.
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Chapter_6
a. True
b. Fals
e
ANSWER: Fals
e

15. Under the Consumer Credit Protection Act, disposable earnings are the earnings remaining after any deductions for
health insurance.
a. True
b. Fals
e
ANSWER: Fals
e

16. Tips received by employees in excess of tip credit amount are not included as disposable earnings subject to
garnishment.
a. True
b. Fals
e
ANSWER: True

17. The maximum amount that can be garnished for a creditor repayment is 30 times the minimum wage.
a. True
b. Fals
e
ANSWER: Fals
e

18. Service charges that are passed on to the employee by the employer are not part of the disposable earnings subject to
garnishment.
a. True
b. Fals
e
ANSWER: Fals
e

19. The total of the net amount paid to employees each payday is credited to either the cash account or the salaries payable
account.
a. True
b. Fals
e
ANSWER: True

20. Employers do not have to issue pay stubs to employees showing the amounts deducted from their pays.
a. True
b. Fals
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