Test Bank — Payroll Accounting, 2025, 35th Edition (Bieg, Toland, 2024) | All Chapters Covered

TEST BANK
Payroll Accounting
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Bernard Bieg, Judith Toland

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35th Edition
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AP


TEST BANK
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, Test Bank
Payroll Accounting 2025
Bernard J. Bieg · Judith A. Toland
35TH EDITION | 2025
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TABLE OF CONTENTS
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PART ONE — PAYROLL FOUNDATIONS & RECORDKEEPING


Chapter 01 The Need for Payroll and Personal Records

Chapter 02 Computing Wages and Salaries
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PART TWO — TAXES & WITHHOLDING
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Chapter 03 Social Security Taxes

Chapter 04 Income Tax Withholding
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Chapter 05 Unemployment Compensation Taxes


PART THREE — PAYROLL PROCESSING & APPLICATION
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Chapter 06 Analyzing and Journalizing Payroll

Chapter 07 Payroll Project
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, Name: Class: Date:

Chapter_1
True / False
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1. The Fair Labor Standards Act is commonly known as the Federal Wage and Hour Law.
a. True
b. False
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ANSWER: True

2. The FLSA imposes no recordkeeping requirements on employers.
a. True
b. False
ANSWER: False
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3. The employer is required by the FLSA to display a poster that informs employees of the provisions of the law.
a. True
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b. False
ANSWER: True

4. All states have set their minimum wage to be the same as the federal government.
a. True
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b. False
ANSWER: False

5. Under the Federal Insurance Contributions Act, the Medicare portion of the tax is only paid by the
employer.
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a. True
b. False
ANSWER: False
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6. The FLSA provides health insurance for the aged and disabled (Medicare).
a. True
b. False
ANSWER: False

7. The tax paid to the federal government for unemployment taxes is used for paying state and federal administrative
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expenses of the unemployment program.
a. True
b. False
ANSWER: True
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8. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
individual from any trade or business.
a. True
b. False
ANSWER: True

, Name: Class: Date:

Chapter_1
9. Each state imposes an income tax on employees that is 2% of gross wages.
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a. True
b. False
ANSWER: False
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10. Only six states do not impose a state unemployment tax on employers in their state.
a. True
b. False
ANSWER: False
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11. One of the provisions of coverage of the Civil Rights Act is that the employer must have 15 or more workers.
a. True
b. False
ANSWER: True
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12. Title VII of the Civil Rights Act protects all employees from arbitrary dismissal.
a. True
b. False
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ANSWER: False

13. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
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ANSWER: True

14. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a contract
or subcontract involving federal funds.
a. True
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b. False
ANSWER: True

15. By the use of executive orders, the federal government has banned discrimination in employment on government
contracts.
a. True
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b. False
ANSWER: True

16. An exception to the protection that the Age Discrimination in Employment Act provides for all workers over 40
involves executives who are 65 or older and who have held high policy-making positions during the two-year period prior
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to retirement.
a. True
b. False
ANSWER: True

17. Under the Federal Personal Responsibility and Work Opportunity Reconciliation Act, every employer is required to