TEST BANK for Payroll Accounting 2024 (10th Edition) by Jeanette Landin & Paulette Schirmer | Latest Update 2025/2026 | Verified & Complete

TEST BANK
Payroll Accounting 2024 10th Edition by
Landin All 7 Chapters Covered

,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

,Chap 01 2024 Landin
Y Y Y




Answers at the end of each
Y Y Y Y Y



Ychapter
1) Payroll errors can lead to underreported wages and staffing issues.
Y Y Y Y Y Y Y Y Y




⊚ true YYY




⊚ false YYY




2) The Lilly Ledbetter Act of 2009 reinforced the provisions of the Current Tax Payment Act by
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y



Y enforcing tax remittance within 180 days.
Y Y Y Y Y


⊚ true YYY




⊚ false YYY




3) The Occupational Safety and Health Act of 1970 added personal protective equipment
Y Y Y Y Y Y Y Y Y Y Y



Y standards during 2020. Y Y


⊚ true YYY




⊚ false YYY




4) Employee retirement benefits are a recruiting and retention strategy used by businesses.
Y Y Y Y Y Y Y Y Y Y Y




⊚ true YYY




⊚ false YYY




5) The Family Medical Leave Act provided paid leave and guaranteed job retention for
Y Y Y Y Y Y Y Y Y Y Y Y



Y employees.
⊚ true YYY




⊚ false YYY




6) Workers may access partial Social Security retirement benefits at age 62.
Y Y Y Y Y Y Y Y Y Y




⊚ true YYY




⊚ false YYY

7) The Fair Labor Standards Act has two levels of coverage: individual and enterprise.
Y Y Y Y Y Y Y Y Y Y Y Y




⊚ true YYY




⊚ false YYY

, 8) The ethical principle of integrity pertains to standards for remaining current with payroll
Y Y Y Y Y Y Y Y Y Y Y Y


Y professional development and certification.
Y Y Y


⊚ true
YYY




⊚ false
YYY




9) Contemporary payroll practices involve the use of cloud-based software.
Y Y Y Y Y Y Y Y




⊚ true
YYY




⊚ false
YYY




10) The use of payroll apps shifts the onus for payroll accuracy from the employer to the
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y



Y employee.
⊚ true
YYY




⊚ false
YYY




11) The Personal Responsibility, Work and Family Promotion Act of 2002 mandated that new
Y Y Y Y Y Y Y Y Y Y Y Y


Y employees must be reported to state employment offices within how many days of the
Y Y Y Y Y Y Y Y Y Y Y Y Y


Y employee commencing employment?
Y Y



A) 30
B) 25
C) 20
D) 15



12) Which Act required the reporting of COVID-19-related leave?
Y Y Y Y Y Y Y



A) DOMA
B) ARPA
C) FMLA
D) FFCRA



13) During which decade were many landmark payroll legislation pieces enacted?
Y Y Y Y Y Y Y Y Y


A) 1910s Y


B) 1920s
Y Y


C) 1930s
Y Y


D)Y Y Y


Y 1940s