TESTBANK FOR PAYROLL ACCOUNTING 10TH EDITION
BY JEANETTE LANDIN – LATEST AND COMPLETE
UPDATE WITH VERIFIED SOLUTIONS
,2
Table of Contents
Chapter 1: Payroll Practices and System Fundamentals
Chapter 2: Payroll System Procedures
Chapter 3: Gross Pay Computation
Chapter 4: Fringe Benefits and Voluntary Deductions
Chapter 5: Employee Net Pay and Pay Methods
Chapter 6:Employer Payroll Taxes and Labor Planning
Chapter 7: The Payroll Register, Employees' Earnings Records, and Accounting System
Entries
,3
Chap 01: Payroll Practices and System Fundamentals Landin
Answers at the end of each
chapter
1) Payroll errors can lead to underreported wages and staffing issues.
⊚ true
⊚ false
2) The Lilly Ledbetter Act of 2009 reinforced the provisions of the Current Tax
Payment Act by enforcing tax remittance within 180 days.
⊚ true
⊚ false
3) The Occupational Safety and Health Act of 1970 added personal protective
equipment standards during 2020.
⊚ true
⊚ false
4) Employee retirement benefits are a recruiting and retention strategy used by businesses.
⊚ true
⊚ false
5) The Family Medical Leave Act provided paid leave and guaranteed job
retention for employees.
⊚ true
⊚ false
6) Workers may access partial Social Security retirement benefits at age 62.
⊚ true
⊚ false
7) The Fair Labor Standards Act has two levels of coverage: individual and enterprise.
⊚ true
⊚ false
,4
8) The ethical principle of integrity pertains to standards for remaining current with
payroll professional development and certification.
⊚ true
⊚ false
9) Contemporary payroll practices involve the use of cloud-based software.
⊚ true
⊚ false
10) The use of payroll apps shifts the onus for payroll accuracy from the
employer to the employee.
⊚ true
⊚ false
11) The Personal Responsibility, Work and Family Promotion Act of 2002 mandated
that new employees must be reported to state employment offices within how
many days of the employee commencing employment?
A) 30
B) 25
C) 20
D) 15
12) Which Act required the reporting of COVID-19-related leave?
A) DOMA
B) ARPA
C) FMLA
D) FFCRA
13) During which decade were many landmark payroll legislation pieces enacted?
A) 1910s
B) 1920s
C) 1930s
D) 1940s
BY JEANETTE LANDIN – LATEST AND COMPLETE
UPDATE WITH VERIFIED SOLUTIONS
,2
Table of Contents
Chapter 1: Payroll Practices and System Fundamentals
Chapter 2: Payroll System Procedures
Chapter 3: Gross Pay Computation
Chapter 4: Fringe Benefits and Voluntary Deductions
Chapter 5: Employee Net Pay and Pay Methods
Chapter 6:Employer Payroll Taxes and Labor Planning
Chapter 7: The Payroll Register, Employees' Earnings Records, and Accounting System
Entries
,3
Chap 01: Payroll Practices and System Fundamentals Landin
Answers at the end of each
chapter
1) Payroll errors can lead to underreported wages and staffing issues.
⊚ true
⊚ false
2) The Lilly Ledbetter Act of 2009 reinforced the provisions of the Current Tax
Payment Act by enforcing tax remittance within 180 days.
⊚ true
⊚ false
3) The Occupational Safety and Health Act of 1970 added personal protective
equipment standards during 2020.
⊚ true
⊚ false
4) Employee retirement benefits are a recruiting and retention strategy used by businesses.
⊚ true
⊚ false
5) The Family Medical Leave Act provided paid leave and guaranteed job
retention for employees.
⊚ true
⊚ false
6) Workers may access partial Social Security retirement benefits at age 62.
⊚ true
⊚ false
7) The Fair Labor Standards Act has two levels of coverage: individual and enterprise.
⊚ true
⊚ false
,4
8) The ethical principle of integrity pertains to standards for remaining current with
payroll professional development and certification.
⊚ true
⊚ false
9) Contemporary payroll practices involve the use of cloud-based software.
⊚ true
⊚ false
10) The use of payroll apps shifts the onus for payroll accuracy from the
employer to the employee.
⊚ true
⊚ false
11) The Personal Responsibility, Work and Family Promotion Act of 2002 mandated
that new employees must be reported to state employment offices within how
many days of the employee commencing employment?
A) 30
B) 25
C) 20
D) 15
12) Which Act required the reporting of COVID-19-related leave?
A) DOMA
B) ARPA
C) FMLA
D) FFCRA
13) During which decade were many landmark payroll legislation pieces enacted?
A) 1910s
B) 1920s
C) 1930s
D) 1940s
