, TESTBANK FOR Payroll Accounting A Practical, Real-World Approach 9th
Ed Weinstein
Important Notes
The file includes the complete test bank, organized chapter by chapter.
A sample of selected pages has been provided for preview.
All available appendices and Excel files (if included in the original resources) are
provided.
We continuously update our files to ensure you receive the latest and most accurate
editions.
New editions are added regularly – stay connected for updates!
⚠️Note on Answer Keys: If the answer key is not included within the chapter
questions, you will find the complete answers and solutions at the end of each
chapter.
✅ Why Buy From Us?
📚 Complete & organized chapter-by-chapter – no missing content, no guessing.
⚡ Instant digital delivery – get your file the moment you pay, no waiting.
📅 Always up to date – we track new editions so you always get the latest version.
💬 Friendly support – real humans ready to help, anytime you need us.
🔒 Safe & secure – thousands of satisfied students trust us every semester.
🛡️Our Guarantees
💰 Money-Back Guarantee: Not satisfied? We offer a full refund – no questions asked.
🔄 Wrong File? No Problem: Contact us and we will replace it immediately with the
correct version, free of charge.
⏰ 24/7 Support: We are always here – reach out anytime and expect a fast response.
,Test Bank
Chapter 1
Processing a New Employee
Name: _______________________________________
Class: _______________________________________
Date: _______________________________________
Define the Fair Labor Standards Act
1. Which statement regarding overtime earnings is accurate?
A. Overtime wages cannot exceed 1.5 times regular wages.
B. Overtime wages cannot be less than 1.5 times regular wages.
C. Overtime wages must be paid for all hours worked during a weekend.
D. Overtime wages must be paid for all hours worked during the evening (after 8:00 p.m.).
2. Rachel is a server at a family restaurant in Omaha, NE. As a tipped employee, she receives an
hourly wage that is less than the federal minimum wage. This week, her combined hourly wages
and tips was less than the federal minimum wage. What happens next?
A. Rachel’s employer pays her additional wages to compensate for the deficit.
B. Additional pooled tips must be allocated to Rachel to compensate for the deficit.
C. This circumstance is acceptable, so no action is necessary.
D. Her employer may be required to pay her additional wages, depending on her total
earnings in subsequent weeks.
3. The period ending date on a paystub represents the _____.
A. date the paycheck was written
B. final day for which the employee is being paid on the paycheck
C. date the employee receives the paycheck
D. final working day of the calendar year
4. Which of these is NOT an earning category on a paystub?
A. Holiday
B. Regular
C. Medicare
D. Overtime
5. What does the acronym FLSA stands for?
A. Fair Labor Standards Act
B. Federal Labor Standards Act
C. Fair Labor Security Act
D. Federal Labor Security Act
Payroll Accounting, 9th Edition Page 1 of 7
,Test Bank
6. Which group does NOT represent an exception to the federal minimum wage?
A. Workers with disabilities
B. Student learners in a vocational school
C. An employee under 20 years of age
D. A part-time student working for a college
E. None of these options
7. An employer can designate any 7-day period as a _____ as long as it begins and ends
consistently each week.
A. workweek
B. vacation
C. pay period
D. payday
8. The federal minimum wage was established in 1938 when the _____ was passed into law.
A. Fair Labor Standards Act
B. Self-Employment Contributions Act
C. Immigration Reform and Control Act
D. Employee Retirement Income Security Act
9. Match each pay category with its meaning.
A. Gross pay _____ 1. Pay for hours worked over the standard number of
B. Overtime pay _____ regular hours (typically 40) in a workweek
C. Net pay _____ 2. Paycheck amount
3. Pay before deductions
10. Match each age group to its child labor restriction.
A. Under 14 _____ 1. May work only three hours on a school day
B. 14 and 15 _____ 2. May perform specific activities only
C. 16 and 17 _____ 3. May work unlimited hours
11. Match each act with the year it was passed into law.
A. 1996 _____ 1. Fair Labor Standards
B. 1938 _____ 2. Immigration Reform and Control
C. 1986 _____ 3. Personal Responsibility and Work Opportunity Reconciliation
Utilize Circular E
12. Daniel is determining this week’s federal income tax withholding for three employees of his
sporting goods store. Where can he find the tax tables he needs to reference?
A. Circular E
B. Publication I-9
C. Publication 15
D. Publication 15-T
Payroll Accounting, 9th Edition Page 2 of 7
,Test Bank
13. Publication 15 is also referred to as _____.
A. Circular B
B. Circular C
C. Circular D
D. Circular E
Complete Various Forms for New Employees
14. Identify each item as a component of a pre-2020 Form W-4, current Form W-4, or both.
A. Social Security number
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
B. Number of withholding allowances
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
C. Deductions
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
D. Filing status on tax return
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
E. Additional (extra) withholding
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
15. Pierre recently started a construction business and is hiring three employees. He wants to use
the E-Verify system, so he asks his potential employees to complete _____.
A. Form SS-4
B. Form I-9
C. Form SS-5
D. Form W-4
16. Which element does not appear on the current Form W-4?
A. A signature line
B. A line for entering anticipated weekly earnings
C. A line for “Other Income”
D. A checkbox for circumstances in which an employee has two jobs
17. What must a company have before hiring employees?
A. Employee training
B. Social Security Administration card
C. Employer Identification Number
D. All of these things
Payroll Accounting, 9th Edition Page 3 of 7
,Test Bank
18. Which of these is NOT an acceptable employment eligibility verification document?
A. U.S. Passport
B. Permanent Resident Card
C. Employment Authorization Document with a photograph
D. State ID
19. What is Form SS-4 used to request?
A. Taxpayer Identification Number
B. Employer Identification Number
C. Withholding allowances
D. Social Security number
20. What is Form SS-5 used to request?
A. Taxpayer Identification Number
B. Employer Identification Number
C. Withholding allowances
D. Social Security number
21. Which element is part of the new Form W-4 introduced in 2020?
A. Personal Allowances worksheet
B. Area to indicate Exempt status for employees not subject to federal income tax
withholding
C. Multiple Jobs checkbox
D. Box to enter driver’s license information
22. What statement about Form I-9 is accurate?
A. The employee submits one or two documents to verify employment eligibility.
B. It was significantly revised and expanded in 2020.
C. A company submits this to request an EIN.
D. It is also referred to as Publication 15.
23. What is the title for Form W-4 (2020/2021 version)?
A. Application for Employer Identification Number
B. Application for a Social Security Card
C. Employee’s Withholding Certificate
D. Employment Eligibility Verification
24. What section of Form I-9 is completed only in certain circumstances?
A. Section 1 (employee information portion)
B. Section 1 (attestation portion)
C. Section 2
D. Section 3
Payroll Accounting, 9th Edition Page 4 of 7
,Test Bank
25. What CANNOT be entered on Form W-4 (2020/2021 version)?
A. Other income (not from jobs)
B. Citizenship status
C. The number of dependents
D. Extra withholding per period
26. Form _____ is used to verify an employee’s identity and right to work in the United States.
A. SS-5
B. W-4
C. SS-4
D. I-9
27. The E-Verify system compares employee information with information found in records at the
Social Security Administration and the United States Department of _____.
A. Labor
B. State
C. the Treasury
D. Homeland Security
28. What led to the implementation of the new Form W-4 in 2020?
A. Personal Responsibility and Work Opportunity Reconciliation Act
B. Immigration Reform and Control Act
C. Tax Cuts & Jobs Act
D. Patient Protection and Affordable Care Act
29. On Form SS-4, Line 13, the employer enters the expected number of employees that will be
working in each of three categories over the subsequent 12 months. What are those categories?
A. Technological, Environmental, Software
B. Agricultural, Household, Other
C. Hospitality, Medical, Service
D. Educational, Mechanical, Web-based
30. When is the certification portion of Form 1-9 Section 1 completed?
A. When someone other than the employee fills in Section 1
B. When Section 1 does not apply to the employee
C. When the employee has an alien registration number
D. When the employee has another name, such as a maiden name
Payroll Accounting, 9th Edition Page 5 of 7
,Test Bank
31. Form SS-5 Lines 9 and 10 are where the applicant enters their parents’ names and _____.
A. birthdates
B. addresses
C. Social Security numbers
D. number of federal allowances
32. What is NOT requested on both the original AND the new Form W-4?
A. Marital status
B. Additional tax withheld per period
C. Number of withholding allowances
D. Social Security number
33. Match each form to its purpose.
A. SS-4 _____ 1. Provides information to calculate income tax withholding
B. W-4 _____ 2. Verifies employment eligibility
C. SS-5 _____ 3. Used to obtain an Employer Identification Number
D. I-9 _____ 4. Used to obtain a Social Security number
34. Match each law to one of its intended purposes.
A. PRWORA _____ 1. Reduces illegal employment of foreign workers
B. FLSA _____ 2. Improves enforcement of child support
C. IRCA _____ 3. Dictates child labor restrictions
Convey the Importance of Workers’ Compensation Insurance
35. What is the insurance, usually paid for by the employer, that provides financial assistance to an
employee injured on the job?
A. Employee protection
B. Workers’ compensation
C. Injury compensation
D. Workers’ coverage
Payroll Accounting, 9th Edition Page 6 of 7
,Test Bank
Create an Employee Earnings Record
36. Why would you enter “N/A” on the line for federal withholding allowances on an employee
earnings record?
A. The employee earns tips.
B. The employee earns more than the federal minimum wage.
C. The employee completed the current version of Form W-4.
D. The employee’s marital status negates it.
37. Samuel is considering hiring a payroll service for his catering business. What is NOT a task that a
payroll service could complete on behalf of his business?
A. Calculating employee net pay
B. Generating employee paychecks
C. Filing necessary payroll forms
D. Litigating workers’ compensation disputes
38. When completing an employee earnings record, what is entered multiple times (once for each
pay period)?
A. Regular pay rate
B. Marital status
C. Federal withholding allowances
D. State withholding allowances
39. The _____ designates that an individual has a baseline level of payroll competency.
A. American Payroll Association Certification
B. Certified Payroll Professional
C. Fundamental Payroll Certification
D. Payroll Service Certification
40. Most columns on the left side of the employee earnings record relate to employee earnings,
while columns on the right relate to _____.
A. allowances
B. deductions
C. regular hours worked
D. overtime hours worked
Payroll Accounting, 9th Edition Page 7 of 7
, Test Bank
Chapter 2
Calculating Employee Pay
Name: _______________________________________
Class: _______________________________________
Date: _______________________________________
Identify Various Pay-Period Options
1. If the first pay period for a new business begins on May 1, what would the end date be for each
pay period type shown?
A. Weekly _____ 1. May 15
B. Biweekly _____ 2. May 31
C. Semimonthly _____ 3. May 14
D. Monthly _____ 4. May 7
2. Alejandra owns and operates an appliance store where employees clock in and out for each
shift. Per the FLSA, Alejandra rounds employee time worked to the nearest 15-minute
increment. On Tuesday this week, Stanley works 4 hours and 9 minutes in the morning and 3
hours and 11 minutes in the afternoon. How does Alejandra record Stanley’s time?
A. 7 hours
B. 7 hours and 15 minutes
C. 7 hours and 20 minutes
D. 7 hours and 30 minutes
3. Which statement is accurate?
A. A workweek can exist in which regular hours diverge from the 40-hour standard.
B. Salaried employees never complete time cards.
C. Salaries are only paid on an annual basis.
D. A business’ workweek can change from one week to the next.
4. Theresa works in the warehouse of a large retailer. The state in which she works mandates a
minimum wage of $12.50/hour, and the city mandates a minimum of $15/hour. What is the
minimum hourly wage Theresa earns?
A. $7.25/hour (the current federal minimum wage)
B. $12.50/hour
C. $15/hour
D. $22.25/hour
Payroll Accounting, 9th Edition Page 1 of 8
Ed Weinstein
Important Notes
The file includes the complete test bank, organized chapter by chapter.
A sample of selected pages has been provided for preview.
All available appendices and Excel files (if included in the original resources) are
provided.
We continuously update our files to ensure you receive the latest and most accurate
editions.
New editions are added regularly – stay connected for updates!
⚠️Note on Answer Keys: If the answer key is not included within the chapter
questions, you will find the complete answers and solutions at the end of each
chapter.
✅ Why Buy From Us?
📚 Complete & organized chapter-by-chapter – no missing content, no guessing.
⚡ Instant digital delivery – get your file the moment you pay, no waiting.
📅 Always up to date – we track new editions so you always get the latest version.
💬 Friendly support – real humans ready to help, anytime you need us.
🔒 Safe & secure – thousands of satisfied students trust us every semester.
🛡️Our Guarantees
💰 Money-Back Guarantee: Not satisfied? We offer a full refund – no questions asked.
🔄 Wrong File? No Problem: Contact us and we will replace it immediately with the
correct version, free of charge.
⏰ 24/7 Support: We are always here – reach out anytime and expect a fast response.
,Test Bank
Chapter 1
Processing a New Employee
Name: _______________________________________
Class: _______________________________________
Date: _______________________________________
Define the Fair Labor Standards Act
1. Which statement regarding overtime earnings is accurate?
A. Overtime wages cannot exceed 1.5 times regular wages.
B. Overtime wages cannot be less than 1.5 times regular wages.
C. Overtime wages must be paid for all hours worked during a weekend.
D. Overtime wages must be paid for all hours worked during the evening (after 8:00 p.m.).
2. Rachel is a server at a family restaurant in Omaha, NE. As a tipped employee, she receives an
hourly wage that is less than the federal minimum wage. This week, her combined hourly wages
and tips was less than the federal minimum wage. What happens next?
A. Rachel’s employer pays her additional wages to compensate for the deficit.
B. Additional pooled tips must be allocated to Rachel to compensate for the deficit.
C. This circumstance is acceptable, so no action is necessary.
D. Her employer may be required to pay her additional wages, depending on her total
earnings in subsequent weeks.
3. The period ending date on a paystub represents the _____.
A. date the paycheck was written
B. final day for which the employee is being paid on the paycheck
C. date the employee receives the paycheck
D. final working day of the calendar year
4. Which of these is NOT an earning category on a paystub?
A. Holiday
B. Regular
C. Medicare
D. Overtime
5. What does the acronym FLSA stands for?
A. Fair Labor Standards Act
B. Federal Labor Standards Act
C. Fair Labor Security Act
D. Federal Labor Security Act
Payroll Accounting, 9th Edition Page 1 of 7
,Test Bank
6. Which group does NOT represent an exception to the federal minimum wage?
A. Workers with disabilities
B. Student learners in a vocational school
C. An employee under 20 years of age
D. A part-time student working for a college
E. None of these options
7. An employer can designate any 7-day period as a _____ as long as it begins and ends
consistently each week.
A. workweek
B. vacation
C. pay period
D. payday
8. The federal minimum wage was established in 1938 when the _____ was passed into law.
A. Fair Labor Standards Act
B. Self-Employment Contributions Act
C. Immigration Reform and Control Act
D. Employee Retirement Income Security Act
9. Match each pay category with its meaning.
A. Gross pay _____ 1. Pay for hours worked over the standard number of
B. Overtime pay _____ regular hours (typically 40) in a workweek
C. Net pay _____ 2. Paycheck amount
3. Pay before deductions
10. Match each age group to its child labor restriction.
A. Under 14 _____ 1. May work only three hours on a school day
B. 14 and 15 _____ 2. May perform specific activities only
C. 16 and 17 _____ 3. May work unlimited hours
11. Match each act with the year it was passed into law.
A. 1996 _____ 1. Fair Labor Standards
B. 1938 _____ 2. Immigration Reform and Control
C. 1986 _____ 3. Personal Responsibility and Work Opportunity Reconciliation
Utilize Circular E
12. Daniel is determining this week’s federal income tax withholding for three employees of his
sporting goods store. Where can he find the tax tables he needs to reference?
A. Circular E
B. Publication I-9
C. Publication 15
D. Publication 15-T
Payroll Accounting, 9th Edition Page 2 of 7
,Test Bank
13. Publication 15 is also referred to as _____.
A. Circular B
B. Circular C
C. Circular D
D. Circular E
Complete Various Forms for New Employees
14. Identify each item as a component of a pre-2020 Form W-4, current Form W-4, or both.
A. Social Security number
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
B. Number of withholding allowances
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
C. Deductions
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
D. Filing status on tax return
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
E. Additional (extra) withholding
_____ Pre-2020 Form W-4 _____ Current Form W-4 _____ Both
15. Pierre recently started a construction business and is hiring three employees. He wants to use
the E-Verify system, so he asks his potential employees to complete _____.
A. Form SS-4
B. Form I-9
C. Form SS-5
D. Form W-4
16. Which element does not appear on the current Form W-4?
A. A signature line
B. A line for entering anticipated weekly earnings
C. A line for “Other Income”
D. A checkbox for circumstances in which an employee has two jobs
17. What must a company have before hiring employees?
A. Employee training
B. Social Security Administration card
C. Employer Identification Number
D. All of these things
Payroll Accounting, 9th Edition Page 3 of 7
,Test Bank
18. Which of these is NOT an acceptable employment eligibility verification document?
A. U.S. Passport
B. Permanent Resident Card
C. Employment Authorization Document with a photograph
D. State ID
19. What is Form SS-4 used to request?
A. Taxpayer Identification Number
B. Employer Identification Number
C. Withholding allowances
D. Social Security number
20. What is Form SS-5 used to request?
A. Taxpayer Identification Number
B. Employer Identification Number
C. Withholding allowances
D. Social Security number
21. Which element is part of the new Form W-4 introduced in 2020?
A. Personal Allowances worksheet
B. Area to indicate Exempt status for employees not subject to federal income tax
withholding
C. Multiple Jobs checkbox
D. Box to enter driver’s license information
22. What statement about Form I-9 is accurate?
A. The employee submits one or two documents to verify employment eligibility.
B. It was significantly revised and expanded in 2020.
C. A company submits this to request an EIN.
D. It is also referred to as Publication 15.
23. What is the title for Form W-4 (2020/2021 version)?
A. Application for Employer Identification Number
B. Application for a Social Security Card
C. Employee’s Withholding Certificate
D. Employment Eligibility Verification
24. What section of Form I-9 is completed only in certain circumstances?
A. Section 1 (employee information portion)
B. Section 1 (attestation portion)
C. Section 2
D. Section 3
Payroll Accounting, 9th Edition Page 4 of 7
,Test Bank
25. What CANNOT be entered on Form W-4 (2020/2021 version)?
A. Other income (not from jobs)
B. Citizenship status
C. The number of dependents
D. Extra withholding per period
26. Form _____ is used to verify an employee’s identity and right to work in the United States.
A. SS-5
B. W-4
C. SS-4
D. I-9
27. The E-Verify system compares employee information with information found in records at the
Social Security Administration and the United States Department of _____.
A. Labor
B. State
C. the Treasury
D. Homeland Security
28. What led to the implementation of the new Form W-4 in 2020?
A. Personal Responsibility and Work Opportunity Reconciliation Act
B. Immigration Reform and Control Act
C. Tax Cuts & Jobs Act
D. Patient Protection and Affordable Care Act
29. On Form SS-4, Line 13, the employer enters the expected number of employees that will be
working in each of three categories over the subsequent 12 months. What are those categories?
A. Technological, Environmental, Software
B. Agricultural, Household, Other
C. Hospitality, Medical, Service
D. Educational, Mechanical, Web-based
30. When is the certification portion of Form 1-9 Section 1 completed?
A. When someone other than the employee fills in Section 1
B. When Section 1 does not apply to the employee
C. When the employee has an alien registration number
D. When the employee has another name, such as a maiden name
Payroll Accounting, 9th Edition Page 5 of 7
,Test Bank
31. Form SS-5 Lines 9 and 10 are where the applicant enters their parents’ names and _____.
A. birthdates
B. addresses
C. Social Security numbers
D. number of federal allowances
32. What is NOT requested on both the original AND the new Form W-4?
A. Marital status
B. Additional tax withheld per period
C. Number of withholding allowances
D. Social Security number
33. Match each form to its purpose.
A. SS-4 _____ 1. Provides information to calculate income tax withholding
B. W-4 _____ 2. Verifies employment eligibility
C. SS-5 _____ 3. Used to obtain an Employer Identification Number
D. I-9 _____ 4. Used to obtain a Social Security number
34. Match each law to one of its intended purposes.
A. PRWORA _____ 1. Reduces illegal employment of foreign workers
B. FLSA _____ 2. Improves enforcement of child support
C. IRCA _____ 3. Dictates child labor restrictions
Convey the Importance of Workers’ Compensation Insurance
35. What is the insurance, usually paid for by the employer, that provides financial assistance to an
employee injured on the job?
A. Employee protection
B. Workers’ compensation
C. Injury compensation
D. Workers’ coverage
Payroll Accounting, 9th Edition Page 6 of 7
,Test Bank
Create an Employee Earnings Record
36. Why would you enter “N/A” on the line for federal withholding allowances on an employee
earnings record?
A. The employee earns tips.
B. The employee earns more than the federal minimum wage.
C. The employee completed the current version of Form W-4.
D. The employee’s marital status negates it.
37. Samuel is considering hiring a payroll service for his catering business. What is NOT a task that a
payroll service could complete on behalf of his business?
A. Calculating employee net pay
B. Generating employee paychecks
C. Filing necessary payroll forms
D. Litigating workers’ compensation disputes
38. When completing an employee earnings record, what is entered multiple times (once for each
pay period)?
A. Regular pay rate
B. Marital status
C. Federal withholding allowances
D. State withholding allowances
39. The _____ designates that an individual has a baseline level of payroll competency.
A. American Payroll Association Certification
B. Certified Payroll Professional
C. Fundamental Payroll Certification
D. Payroll Service Certification
40. Most columns on the left side of the employee earnings record relate to employee earnings,
while columns on the right relate to _____.
A. allowances
B. deductions
C. regular hours worked
D. overtime hours worked
Payroll Accounting, 9th Edition Page 7 of 7
, Test Bank
Chapter 2
Calculating Employee Pay
Name: _______________________________________
Class: _______________________________________
Date: _______________________________________
Identify Various Pay-Period Options
1. If the first pay period for a new business begins on May 1, what would the end date be for each
pay period type shown?
A. Weekly _____ 1. May 15
B. Biweekly _____ 2. May 31
C. Semimonthly _____ 3. May 14
D. Monthly _____ 4. May 7
2. Alejandra owns and operates an appliance store where employees clock in and out for each
shift. Per the FLSA, Alejandra rounds employee time worked to the nearest 15-minute
increment. On Tuesday this week, Stanley works 4 hours and 9 minutes in the morning and 3
hours and 11 minutes in the afternoon. How does Alejandra record Stanley’s time?
A. 7 hours
B. 7 hours and 15 minutes
C. 7 hours and 20 minutes
D. 7 hours and 30 minutes
3. Which statement is accurate?
A. A workweek can exist in which regular hours diverge from the 40-hour standard.
B. Salaried employees never complete time cards.
C. Salaries are only paid on an annual basis.
D. A business’ workweek can change from one week to the next.
4. Theresa works in the warehouse of a large retailer. The state in which she works mandates a
minimum wage of $12.50/hour, and the city mandates a minimum of $15/hour. What is the
minimum hourly wage Theresa earns?
A. $7.25/hour (the current federal minimum wage)
B. $12.50/hour
C. $15/hour
D. $22.25/hour
Payroll Accounting, 9th Edition Page 1 of 8
