D. 66,685.92 - CORRECT ANSWER: B 42,568.05

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A company has a gross payroll of $120,589.36 that is taxable for federal income, social security, and medicare taxes. Federal income tax withheld is $24,117.87; combined social security and medicare taxes withheld are $9,225.09. What is the company's total payroll tax liability for this pay period?

A. $33,342.96

B. $42,568.05

C. $40,156.26

D. $66,685.92 - CORRECT ANSWER: B $42,568.05

$24,117.87 + $9,225.09 + $9,225.09 = $42,568.05

A company pays all executives semimonthly. The FLSA requires all other employees to

be paid on:

• a weekly cycle
• a biweekly cycle
• a semimonthly cycle

D. any established cycle - CORRECT ANSWER: D. any established cycle

A local national is defines as an employee:

• from another country working in the U.S.
• from the U.S. working in a foreign company
• from a foreign company working in the U.S.
• from a foreign country working in his or her home country location - CORRECT

ANSWER: D. from a foreign country working in his or her home country location

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A nonexempt employee earns $400 per week for a normal schedule of 35 hours. Under the FLSA, how much would this employee be due if 48 hours were worked?

A. $400

B. $594.40

C. $548.64

D. $433.32 - CORRECT ANSWER: B. $594.40

400/35=$11.43

(48x$11.43)+($11.43x.5x8)=$594.40

A payroll department manager should assure:

• an independent mission statement
• appropriate training and equipment resources for staff members
• immediate enactment of employee suggestions

D. top payment of staff - CORRECT ANSWER: B. appropriate training and equipment

resources for staff members

A payroll register for the pay period shows gross earnings of $300,000 and deductions

of $120,000. The entry to the payroll expense account would be:

A. $120,000

B. $180,000

C. $300,000

D. $420,000 - CORRECT ANSWER: C. $300,000

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

• authorization for payment
• confirmation of total hours
• hours cannot be challenged

D. time spent at the establishement - CORRECT ANSWER: B confirmation of total

hours

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A report has been requested that is NOT a standard report from the system. This type of

report is called a(n):

• ad-hoc report
• integrated report
• batch system report

D. edit report - CORRECT ANSWER: A. ad-hoc report

A request for proposal (RFP) can be used to:

• provide vendors with technical and functional system requirements
• request funds during a budget process
• analyze needs for the system

D. assign programming resources to enhance functionality - CORRECT ANSWER: A.

provide vendors with technical and functional system requirements

A team comprised of members of a department's staff with the intention of improving

their own process is a:

• cross-functional team
• conversion team
• functional team

D. management team - CORRECT ANSWER: C. Functional Team

All of the following actions demonstrate a strong customer service orientation EXCEPT:

• exhibiting a customer friendly attitude
• viewing customers as the most important part of the job
• using voice mail to answer phone calls from customers
• establishing relationships with people - CORRECT ANSWER: C. using voice mail to

answer phone calls from customers

All of the following data elements are required to be maintained in the employee

masterfile EXCEPT:

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