EMT Practice Test

1. Question Content...

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Question1: A company pays all executives semimonthly. The FLSA requires all other employees to be paid on:

Question2: The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is:

Question3: The term Workforce Management refers to:

Question4: Portability describes the attribute of software to:

Question5: To build morale and motivate staff, a manager must:

Question6: What is the payroll department manager responsible for in a company with strong internal controls?

Question7: Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:

Question8: A procedure to have a time record signed by an employee indicates:

Question9: The Fair Labor Standards Act specifically governs which of the following?

Question10: An employee earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m. If an employee works from 3:00 p.m. to 11:00 p.m., Monday through Friday, what is the employee's weekly gross pay under the Fair Labor Standards Act?

Question11:
What is the total amount reported in box 3, Social Security wages, for these employees?

Question12: Which of the following is the primary purpose of an employee's performance review?

Question13: Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is
$93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?

Question14: When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?

Question15: The FLSA term "exempt" generally means the employer need NOT:

Question16: How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?

Question17: An integrated HRIS offers the advantage of:

Question18: For purposes of the FLSA, a payroll register must be retained for a period of not less than how many years?

Question19: In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:

Question20: In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

Question21: Which of the following best represents compliance under Section 404 of Sarbanes Oxley?

Question22: An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in
2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?

Question23: Under the FLSA, how many hours would be paid at time and one half for the following biweekly period, assuming that the employee is an garment worker?

Question24: Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

Question25: The entry to record an employee's repayment of a salary advance is (salary advance is deducted on a pretax basis from regular wages):

Question26: Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

Question27: Technology that allows multiple PC's in different geographical areas to access a single device, such as a check printer is:

Question28: A payroll department manager should assure:

Question29: Which of the following employee's wages is likely to be subject to FUTA?

Question30: Which of the following sets of data should be maintained on the payroll master file?

Question31: Under the FLSA, which of the following restrictions apply when hiring minors under the age 18?

Question32: Which of the following supports payroll system security?

Question33: Which for the following statements is true?

Question34: All of the following data elements are required to be maintained in the employee master file EXCEPT:

Question35: In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

Question36: An employer is allowed under deferral law to pay overtime for all hours worked over 80 in a biweekly period.
In what type of industry is this employer likely to be engaged?

Question37: When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?

Question38: Form 5500 reporting would be required for which of the following stock plans?

Question39: Which of the following steps would be taken first when selecting a new payroll system?

Question40: The employer may classify a worker as an independent contractor if the worker:

Question41: Which of the following sets of data should be maintained on the payroll master file?

Question42: With regard to employee's reported tips, the employer must:

Question43: Which of the following is the most logical order of events in a system implementation?

Question44: Which of the following is most likely to be included in expenses on an organization's financial statement?

Question45: A cross-functional work team is an important element of:

Question46:
What is the amount reported in box 12, and what code is used?

Question47: Which of the following would NOT be defined as a tax-deferred benefit?

Question48: What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

Question49: The primary responsibility of Professional Employer Organizations is:

Question50: Another term for service bureaus is:

Question51: If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?

Question52: Under the federal requirements, a restaurant establish me with 10 or more employees is required to report allocated tips if reported tips are less than what percentage of gross receipts?

Question53: On what form must mistakenly paid wages, for which no repayment is made, be reported?

Question54: Which of the following would not be included in the Needs Analysis stage of a system evaluation?

Question55: The employer must withhold FICA and federal income taxes, and pay FUTA tax, when the employee's tips exceed what amount?

Question56: In a leasing arrangement, which of the following is not assumed by the leasing company?

Question57: As enhancements directly for a vendor-supplied software program, a quality assurance step includes:

Question58: All of the following items qualify as a de minims fringe benefit EXCEPT:

Question59: Which of the following is usually considered an advantage for outsourcing payroll?

Question60: An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?

Question61: The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

Question62: Which of the following employers are exempt from the provisions of IRCA?

Question63: Which of the following is an example of a system production control technique?

Question64: Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

Question65: Which of the following is not a by-product of documentation?

Question66: What does the following journal entry represent? Debit State Unemployment Tax Payable $6,340.00 Credit Cash $6,340.00?

Question67: Which of the following forms must be submitted annually by large food and beverage establishments with monthly deposit obligations of more than $100,000?

Question68: In the first monthly accounting period of a company's fiscal year, which of the following occurs?

Question69: Which of the following factors provides system security?

Question70: Who of the following most likely is an independent contractor?

Question71: An environment n which the back office transaction-intensive processes and customer care functions are consolidated is known as:

Question72:
What is the total amount that must be reported in box 14?

Question73: A plan to ensure business can continue in the event of a flood is called a:

Question74: Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

Question75: Employee deferrals under section 401(k) are subject to which taxes?

Question76: Upward communication involves:

Question77: Under which of the following situations may an employee change an election made under a 125 cafeteria plan within the plan year?

Question78: All of the following factors are advantages of having an in-house developed system EXCEPT:

Question79: Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Employee Lois was a bait and tackle shop clerk until she retired on June 30. Lois returned to the bait and tackle shop to perform clerical duties on August
15 and worked through Labor Day to assist Bass Biting through its busy season. Determine Lois' employment status with Bass Biting

Question80: Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?

Question81: A single company of a group of related companies can file the Forms W-2 and 941 under it's EIN for all employees of all the related companies, whether or not the employees are concurrently employed, under which of the following reporting options?

Question82: Under FLSA , what is the compensation due an employee whose rate of pay is $8 per hour and who is paid for
52 hours during a one-week period, including 8 hours of sick pay?

Question83: Which of the following is one of the purposes of a job description?

Question84: Which of the following benefits is allowable in an 125 plan?

Question85: Which of the following would NOT be an asset account?

Question86: To exhibit good customer service skills, payroll staff must understand and be able to explain:

Question87: The effective minimum hourly rate that tipped employees must receive is which of the following?

Question88: Which of the following is not delegated to others?

Question89: In a customer service situation, Payroll should:

Question90: If an employee fails to furnish the employer with a Form W-4, the employer is required to withhold federal income tax at the rate of:

Question91: Which of the following would never be delegated to a manger's subordinates?