, Test Bank
Payroll accounting 5th edition
by jeanette Landin and Paulette Schirmer
PayrollAccounting2019,5e(Landin) j j j j
Chapter1 PayrollPracticesandSystemFundamentals j j j j j j
1) Internalpayrollreportsareusedtoinformafirm'smanagersanddecision-makersaboutlaborcosts.
j j j j j j j j j j j j j j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Understand
j j j j j j j j j j
AACSB: CommunicationAccessibilit j j
y: KeyboardNavigation
j j
2) TheLillyLedbetterActof2009wasthefirstactthatmandatedequalpayformenandwomenwhoperf
j j j j j j j j j j j j j j j j j j j
ormidenticaltasks. j j
Answer: FALSE j
Explanation: TheEqualPayActof1963wasthefirstlegislationthataddressedpayequity.Difficulty:1Ea
j j j j j j j j j j j j j j j j j
sy
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Remember
j j j j j j j j j j
AACSB: ReflectiveThinkingAccessib j j j
ility: KeyboardNavigationj j
3) TheAgeDiscriminationinEmploymentAct(ADEA)prohibitsdiscriminationinemploymentpractice
j j j j j j j j j j j
sforworkerswhoareolderthanage50.
j j j j j j j j
Answer: FALSE j
Explanation: ADEAprotectsworkerswhoareolderthanage40.Difficulty:1Eas j j j j j j j j j j j j
y
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
,LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Remember
j j j j j j j j j j
AACSB: Diversity j
Accessibility: KeyboardNavigation j j
4) Payroll-relatedlegislationoftenreflectsemergingissuesinsocietalevolution.
j j j j j j j j
Answer: TRUEDifficu j j
lty:2Medium
j j
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Analyze
j j j j j j j j j j
AACSB: ReflectiveThinkingAccessib
j j j
ility: KeyboardNavigation
j j
, 5) TheWorker'sCompensationActof1935legislatedthepaymentofworker'scompensationinsur
j j j j j j j j j j j j
ance.
Answer: FALSE j
Explanation: Nofederallegislationexistsregardingthepaymentofworker'scompensationinsurance.
j j j j j j j j j j j
Difficulty:1Easy j j
Topic: DiscusstheLegalFrameworkSpecifictoPayrollAccounting
j j j j j j j j
LearningObjective: 01- j j
02DiscusstheLegalFrameworkSpecifictoPayrollAccountingBloom's: Understand
j j j j j j j j j j
AACSB: CommunicationAccessibilitj j
y: KeyboardNavigation
j j
6) Theethicalprincipleofduecarepertainstotheupholdingofrightsandjusticeofstakeho
j j j j j j j j j j j j j j j
lders.
Answer: FALSE j
Explanation: Theprincipleofduecarepertainstotheaccountant'sprofessionalcompetence.Difficulty
j j j j j j j j j j j j
:2Medium
j j
Topic: DiscusstheEthicalGuidelinesforPayrollAccounting
j j j j j j j
LearningObjective: 01- j j
03DiscusstheEthicalGuidelinesforPayrollAccountingBloom's: Apply
j j j j j j j j j
AACSB: Ethics j
Accessibility: KeyboardNavigation j j
7) Payrollaccountingsystemsmayinvolveanintegratedsoftwarepackagethatcontainsbusi
j j j j j j j j j j j
ness-planningtools. j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyContemporaryPayrollPractices
j j j j
LearningObjective: 01- j j
04IdentifyContemporaryPayrollPracticesBloom's: Understand
j j j j j j
AACSB: Technology Accessibility: K
j j j
eyboardNavigation j
8) TheIRSusesEINstotrackemployersfortaxpurposes.
j j j j j j j j j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyContemporaryPayrollPractices
j j j j
LearningObjective: 01- j j
04IdentifyContemporaryPayrollPracticesBloom's: Remember
j j j j j j
AACSB: CommunicationAccessibilitj j
Payroll accounting 5th edition
by jeanette Landin and Paulette Schirmer
PayrollAccounting2019,5e(Landin) j j j j
Chapter1 PayrollPracticesandSystemFundamentals j j j j j j
1) Internalpayrollreportsareusedtoinformafirm'smanagersanddecision-makersaboutlaborcosts.
j j j j j j j j j j j j j j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Understand
j j j j j j j j j j
AACSB: CommunicationAccessibilit j j
y: KeyboardNavigation
j j
2) TheLillyLedbetterActof2009wasthefirstactthatmandatedequalpayformenandwomenwhoperf
j j j j j j j j j j j j j j j j j j j
ormidenticaltasks. j j
Answer: FALSE j
Explanation: TheEqualPayActof1963wasthefirstlegislationthataddressedpayequity.Difficulty:1Ea
j j j j j j j j j j j j j j j j j
sy
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Remember
j j j j j j j j j j
AACSB: ReflectiveThinkingAccessib j j j
ility: KeyboardNavigationj j
3) TheAgeDiscriminationinEmploymentAct(ADEA)prohibitsdiscriminationinemploymentpractice
j j j j j j j j j j j
sforworkerswhoareolderthanage50.
j j j j j j j j
Answer: FALSE j
Explanation: ADEAprotectsworkerswhoareolderthanage40.Difficulty:1Eas j j j j j j j j j j j j
y
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
,LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Remember
j j j j j j j j j j
AACSB: Diversity j
Accessibility: KeyboardNavigation j j
4) Payroll-relatedlegislationoftenreflectsemergingissuesinsocietalevolution.
j j j j j j j j
Answer: TRUEDifficu j j
lty:2Medium
j j
Topic: IdentifyLegislationThatPertainstoPayrollandBusiness
j j j j j j j j
LearningObjective: 01- j j
01IdentifyLegislationThatPertainstoPayrollandBusinessBloom's: Analyze
j j j j j j j j j j
AACSB: ReflectiveThinkingAccessib
j j j
ility: KeyboardNavigation
j j
, 5) TheWorker'sCompensationActof1935legislatedthepaymentofworker'scompensationinsur
j j j j j j j j j j j j
ance.
Answer: FALSE j
Explanation: Nofederallegislationexistsregardingthepaymentofworker'scompensationinsurance.
j j j j j j j j j j j
Difficulty:1Easy j j
Topic: DiscusstheLegalFrameworkSpecifictoPayrollAccounting
j j j j j j j j
LearningObjective: 01- j j
02DiscusstheLegalFrameworkSpecifictoPayrollAccountingBloom's: Understand
j j j j j j j j j j
AACSB: CommunicationAccessibilitj j
y: KeyboardNavigation
j j
6) Theethicalprincipleofduecarepertainstotheupholdingofrightsandjusticeofstakeho
j j j j j j j j j j j j j j j
lders.
Answer: FALSE j
Explanation: Theprincipleofduecarepertainstotheaccountant'sprofessionalcompetence.Difficulty
j j j j j j j j j j j j
:2Medium
j j
Topic: DiscusstheEthicalGuidelinesforPayrollAccounting
j j j j j j j
LearningObjective: 01- j j
03DiscusstheEthicalGuidelinesforPayrollAccountingBloom's: Apply
j j j j j j j j j
AACSB: Ethics j
Accessibility: KeyboardNavigation j j
7) Payrollaccountingsystemsmayinvolveanintegratedsoftwarepackagethatcontainsbusi
j j j j j j j j j j j
ness-planningtools. j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyContemporaryPayrollPractices
j j j j
LearningObjective: 01- j j
04IdentifyContemporaryPayrollPracticesBloom's: Understand
j j j j j j
AACSB: Technology Accessibility: K
j j j
eyboardNavigation j
8) TheIRSusesEINstotrackemployersfortaxpurposes.
j j j j j j j j j
Answer: TRUEDifficu j j
lty:1Easy j j
Topic: IdentifyContemporaryPayrollPractices
j j j j
LearningObjective: 01- j j
04IdentifyContemporaryPayrollPracticesBloom's: Remember
j j j j j j
AACSB: CommunicationAccessibilitj j
