UNIT 5 Practice Test

Frage 1 von 15

1

Watauga Office Supply paid state unemployment taxes of $168.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

Debit Cash $168.00; credit State Unemployment Tax Payable $168.00
Debit Payroll Tax Expense $168.00, credit Cash $168.00
Debit State Unemployment Tax Payable $168.00, credit Cash $168.00
Debit State Unemployment Tax Payable $168.00, credit Payroll Tax Expense $168.00

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Frage 2 von 15

1

John's Seafood has $1,500.00 in wages, $93.00 in Social Security withholding, $21.75 in Medicare withholding, $200.00 in federal income tax withholding, and $80.00 in state income tax withholding. What is the correct entry for recording the company's payroll?

Wähle eine der folgenden:

Debit Salary Expense $1,500.00, Social Security Tax Payable $93.00, Medicare Tax Payable $21.75, Federal Income Tax Payable $200.00, State Income Tax Payable $80.00; credit Cash $1,105.25
Debit Salary Expense $1,500.00; credit Social Security Tax Payable $93.00, Medicare Tax Payable $21.75, Federal Income Tax Payable $200.00, State Income Tax Payable $80.00, Cash $1,105.25
Debit Social Security Tax Payable $93.00, Medicare Tax Payable $21.75, Federal Income Tax Payable $200.00, State Income Tax Payable $80.00; credit Salary Expense $1,500.00, Cash $1,105.25
Debit Wages Expense $1,500.00, Cash $1,105.25; credit Social Security Tax Payable $93.00, Medicare Tax Payable $21.75, Federal Income Tax Payable $200.00, State Income Tax Payable $80.00

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Frage 3 von 15

1

Brandon worked 7 hours on Monday, 8 hours on Tuesday, 10 hours on Wednesday, 9 hours on Thursday, 10 hours on Friday, and 4 hours on Saturday. Brandon's rate of pay is $12 per hour. Calculate Brandon's regular, overtime and total hours for the week.

Wähle eine der folgenden:

40 Regular Hours, 8 Overtime Hours, and 48 Total Hours
30 Regular Hours, 18 Overtime Hours, and 48 Total Hours
35 Regular Hours, 13 Overtime Hours, and 48 Total Hours
48 Regular Hours, No Overtime Hours, and 48 Total Hours

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Frage 4 von 15

1

WKRP Broadcasting paid federal unemployment taxes of $28. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

Debit Cash $28.00; credit Federal Unemployment Tax Payable $28.00
Debit Federal Unemployment Tax Payable $28.00, credit Cash $28.00
Debit Federal Unemployment Tax Payable $28.00, credit Payroll Tax Expense $28.00
Debit Payroll Tax Expense $28.00, credit Cash $28.00

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Frage 5 von 15

1

Burger Barn paid the following taxes: Social Security $240.00, Medicare $110.00, Federal Income Tax $250.00. What is the entry to journalize the payment of the payroll taxes?

Wähle eine der folgenden:

Debit Cash $600.00; credit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00
Debit Payroll Tax Expense $600.00; credit Cash $600.00
Debit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00; credit Cash $600.00
Debit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00; credit Payroll Tax Expense $600.00

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Frage 6 von 15

1

Sports Incorporated has employer payroll taxes as follows: Social Security Tax $225.00, Medicare Tax $125.00 and Federal Unemployment Tax $55.00. What is the entry to record the employer's payroll taxes?

Wähle eine der folgenden:

Debit Payroll Tax Expense $405.00, Social Security Tax Payable $225.00; credit Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00
Debit Payroll Tax Expense $405.00; credit Cash $405.00
Debit Payroll Tax Expense $405.00; Credit Social Security Tax Payable $225.00, Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00
Debit Social Security Tax Payable $225.00, Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00; credit Payroll Tax Expense $405.00

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Frage 7 von 15

1

Greg has gross earnings of $245.00, Social Security withholding of $15.19, Medicare withholding of $3.55, federal income tax withholding of $50.00, and state income tax withholding of $15.93. What are Greg's total deductions?

Wähle eine der folgenden:

$34.67
$68.74
$84.67
$160.33

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Frage 8 von 15

1

Matt has gross earnings of $300.00 and total deductions of $126.75. What is Matt's net pay?

Wähle eine der folgenden:

$426.75
$226.25
$175.00
$173.25

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Frage 9 von 15

1

WKRP Broadcasting paid state unemployment taxes of $95.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

Debit Cash $95.00; credit State Unemployment Tax Payable $95.00
Debit Payroll Tax Expense $95.00; credit Cash $95.00
Debit State Unemployment Tax Payable $95.00; credit Cash $95.00
Debit State Unemployment Tax Payable $95.0; credit Payroll Tax Expense $95.00

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Frage 10 von 15

1

Brenda worked 8 hours on Monday, 7 hours on Tuesday, 9 hours on Wednesday, 10 hours on Thursday, 8 hours on Friday, and 4 hours on Saturday. Brenda’s rate of pay is $10 per hour. Calculate Brenda’s regular, overtime and total hours for the week.

Wähle eine der folgenden:

39 Regular Hours, 7 Overtime Hours, and 46 Total Hours
40 Regular Hours, 6 Overtime Hours, and 46 Total Hours
43 Regular Hours, 3 Overtime Hours, and 46 Total Hours
46 Regular Hours, No Overtime Hours, and 46 Total Hours

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Frage 11 von 15

1

In Figure 1, what are David’s gross earnings for the pay period?

Wähle eine der folgenden:

$420.00
$500.00
$470.00
$370.00

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Frage 12 von 15

1

In Figure 2, what is the Medicare withholding for Megan?

Wähle eine der folgenden:

$652.50
$65.25
$6.53
$0.65

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Frage 13 von 15

1

In Figure 3, what is the employer’s federal unemployment tax for the pay period?

Wähle eine der folgenden:

$2.00
$20.00
$200.00
$300.00

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Frage 14 von 15

1

Danny's Diner paid the following taxes: Social Security $400.00, Medicare $150.00, Federal Income Tax $500.00. What is the entry to journalize the payment of the payroll taxes?

Wähle eine der folgenden:

Debit Cash $1,050.00; Credit Social Security Tax Payable $400.00, Medicare Tax Payable $150.00, Federal Income Tax Payable $500.00
Debit Payroll Tax Expense $1,050.00, Credit Cash $1,050.00
Debit Social Security Tax Payable $400.00, Medicare Tax Payable $150.00, Federal Income Tax Payable $500.00; Credit Cash $1,050.00
Debit Social Security Tax Payable $400.00, Medicare Tax Payable $150.00, Federal Income Tax Payable $500.00; Credit Payroll Tax Expense $1,050.00

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Frage 15 von 15

1

Sarah's Stationery Store paid federal unemployment taxes of $75.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

Debit Cash $75.00; Credit Federal Unemployment Tax Payable $75.00
Debit Federal Unemployment Tax Payable $75.00, Credit Cash $75.00
Debit Federal Unemployment Tax Payable $75.00, Credit Payroll Tax Expense $75.00
Debit Payroll Tax Expense $75.00, Credit Cash $75.00

	Erstellt von Kathleen Keller vor mehr als 9 Jahre

This is the payroll unit practice exam.

UNIT 5 Practice Test

Frage 1 von 15

Watauga Office Supply paid state unemployment taxes of $168.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

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Frage 2 von 15

John's Seafood has $1,500.00 in wages, $93.00 in Social Security withholding, $21.75 in Medicare withholding, $200.00 in federal income tax withholding, and $80.00 in state income tax withholding. What is the correct entry for recording the company's payroll?

Wähle eine der folgenden:

Erklärung

Frage 3 von 15

Brandon worked 7 hours on Monday, 8 hours on Tuesday, 10 hours on Wednesday, 9 hours on Thursday, 10 hours on Friday, and 4 hours on Saturday. Brandon's rate of pay is $12 per hour. Calculate Brandon's regular, overtime and total hours for the week.

Wähle eine der folgenden:

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Frage 4 von 15

WKRP Broadcasting paid federal unemployment taxes of $28. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

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Frage 5 von 15

Burger Barn paid the following taxes: Social Security $240.00, Medicare $110.00, Federal Income Tax $250.00. What is the entry to journalize the payment of the payroll taxes?

Wähle eine der folgenden:

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Frage 6 von 15

Sports Incorporated has employer payroll taxes as follows: Social Security Tax $225.00, Medicare Tax $125.00 and Federal Unemployment Tax $55.00. What is the entry to record the employer's payroll taxes?

Wähle eine der folgenden:

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Frage 7 von 15

Greg has gross earnings of $245.00, Social Security withholding of $15.19, Medicare withholding of $3.55, federal income tax withholding of $50.00, and state income tax withholding of $15.93. What are Greg's total deductions?

Wähle eine der folgenden:

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Frage 8 von 15

Matt has gross earnings of $300.00 and total deductions of $126.75. What is Matt's net pay?

Wähle eine der folgenden:

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Frage 9 von 15

WKRP Broadcasting paid state unemployment taxes of $95.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

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Frage 10 von 15

Brenda worked 8 hours on Monday, 7 hours on Tuesday, 9 hours on Wednesday, 10 hours on Thursday, 8 hours on Friday, and 4 hours on Saturday. Brenda’s rate of pay is $10 per hour. Calculate Brenda’s regular, overtime and total hours for the week.

Wähle eine der folgenden:

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Frage 11 von 15

In Figure 1, what are David’s gross earnings for the pay period?

Wähle eine der folgenden:

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Frage 12 von 15

In Figure 2, what is the Medicare withholding for Megan?

Wähle eine der folgenden:

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Frage 13 von 15

In Figure 3, what is the employer’s federal unemployment tax for the pay period?

Wähle eine der folgenden:

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Frage 14 von 15

Danny's Diner paid the following taxes: Social Security $400.00, Medicare $150.00, Federal Income Tax $500.00. What is the entry to journalize the payment of the payroll taxes?

Wähle eine der folgenden:

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Frage 15 von 15

Sarah's Stationery Store paid federal unemployment taxes of $75.00. What is the entry to journalize the payment of the unemployment taxes?

Wähle eine der folgenden:

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