Test Bank -Payroll Accounting 2025, 10th Edition (Landin), All Chapters 1 - 7 Covered Complete Guide A+ Latest Version Updated 2025.

TEST BANK FOR
Payroll Accounting 2024 10th Edition by Jeanette Landin
Chapter 1-7
Answers Included
Chap 01 2024 Landin
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

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,8) The ethical principle of integrity pertains to standards for remaining current
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@wnm
with payroll professional development and certification.
@wnm @wnm @wnm @wnm @wnm




⊚ true
@ w n m




⊚ false
@ w n m




9) Contemporary payroll practices involve the use of cloud-based software.
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⊚ true @ w n m




⊚ false @ w n m




10) The use of payroll apps shifts the onus for payroll accuracy from the
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employer to the employee.
@wnm @wnm @wnm @wnm




⊚ true @ w n m




⊚ false @ w n m




11) The Personal Responsibility, Work and Family Promotion Act of 2002
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mandated that new employees must be reported to state employment
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offices within how many days of the employee commencing employment?
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A) 30
B) 25
C) 20
D) 15



12) Which Act required the reporting of COVID-19-related leave?
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A) DOMA
B) ARPA
C) FMLA
D) FFCRA


13) During which decade were many landmark payroll legislation pieces enacted?
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A) 1910s
B) 1920s
C) 1930s
D) 1940s




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,14) Which federal act assists workers who are displaced through no fault of their
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@wnm
own?
A) HIPAA
B) FUTA
C) SUTA
D) ERISA


15) As of 2023, at what age may people born after 1960 receive full Social
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Security retirement benefits?
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A) 62
B) 65
C) 67
D) 69



16) Which Act created the classification of workers as exempt or nonexempt?
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A) SSA
B) FICA
C) CTPA
D) FLSA


17) Which of the following employer obligation is an insurance policy, not legislation?
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A) Sarbanes-Oxley
B) Workers’ compensation @wnm




C) Walsh-Healey
D) Davis-Bacon


18) Which ethical principle emphasizes the use of moral judgment in all actions?
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A) Professionalism
B) Confidentiality
C) Integrity
D) Due Care @wnm




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, 19) Which of the following situations would not potentially comprise a payroll
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accountant’s objectivity or independence, according to the PCAOB?
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A) Personal or family ownership of <1 percent of company shares
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B) Commitment to present or future financial interest in a client’s business
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C) Personal engagement with a client’s firm in terms of ownership
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D) Purchase of greater than five percent of the company’s shares
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20) Employment legislation during the 1960s included which of the following Acts:
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A) FLSA, FUTA, and FICA. @wnm @wnm @wnm




B) Civil Rights Act, ADEA, and Equal Pay Act.
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C) CTPA, FICA, and ERISA. @wnm @wnm @wnm




D) DOMA, FMLA, and PRWOR. @wnm @wnm @wnm




21) The main purpose of the Current Tax Payment Act was to:
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A) ensure that all employees pay appropriate taxes.
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B) maintain legal eligibility to work in the United States.
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C) mandate employer remittance of taxes withheld from employees.
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D) provide benefits for workers who were displaced from jobs.
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22) Which act adds monetary penalties for illegal discriminatory employer actions?
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A) Civil Rights Act of 1964
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B) Davis-Bacon Act @wnm




C) Americans with Disabilities Act @wnm @wnm @wnm




D) Civil Rights Act of 1991
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23) Which of the following legislation specifically pertains to government contractors?
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A) ADEA and ERISA @wnm @wnm




B) Davis-Bacon Act and Walsh-Healey Act @wnm @wnm @wnm @wnm




C) FLSA and FICA @wnm @wnm




D) DOMA and FMLA @wnm @wnm




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