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UNIT 5 Practice Test

Kathleen Keller 15 preguntas 5,0 (1 valoración)

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Preguntas del test (15)

  1. 1Watauga Office Supply paid state unemployment taxes of $168.00. What is the entry to journalize the payment of the unemployment taxes?

    1. ADebit Cash $168.00; credit State Unemployment Tax Payable $168.00
    2. BDebit Payroll Tax Expense $168.00, credit Cash $168.00
    3. CDebit State Unemployment Tax Payable $168.00, credit Cash $168.00
    4. DDebit State Unemployment Tax Payable $168.00, credit Payroll Tax Expense $168.00
  2. 2John'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?
    1. ADebit 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
    2. BDebit 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
    3. CDebit 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
    4. DDebit 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
  3. 3Brandon 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.
    1. A40 Regular Hours, 8 Overtime Hours, and 48 Total Hours
    2. B30 Regular Hours, 18 Overtime Hours, and 48 Total Hours
    3. C35 Regular Hours, 13 Overtime Hours, and 48 Total Hours
    4. D48 Regular Hours, No Overtime Hours, and 48 Total Hours
  4. 4WKRP Broadcasting paid federal unemployment taxes of $28. What is the entry to journalize the payment of the unemployment taxes?
    1. ADebit Cash $28.00; credit Federal Unemployment Tax Payable $28.00
    2. BDebit Federal Unemployment Tax Payable $28.00, credit Cash $28.00
    3. CDebit Federal Unemployment Tax Payable $28.00, credit Payroll Tax Expense $28.00
    4. DDebit Payroll Tax Expense $28.00, credit Cash $28.00
  5. 5Burger 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?
    1. ADebit Cash $600.00; credit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00
    2. BDebit Payroll Tax Expense $600.00; credit Cash $600.00
    3. CDebit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00; credit Cash $600.00
    4. DDebit Social Security Tax Payable $240.00, Medicare Tax Payable $110.00, Federal Income Tax Payable $250.00; credit Payroll Tax Expense $600.00
  6. 6Sports 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?

    1. ADebit Payroll Tax Expense $405.00, Social Security Tax Payable $225.00; credit Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00
    2. BDebit Payroll Tax Expense $405.00; credit Cash $405.00
    3. CDebit Payroll Tax Expense $405.00; Credit Social Security Tax Payable $225.00, Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00
    4. DDebit Social Security Tax Payable $225.00, Medicare Tax Payable $125.00, Federal Unemployment Tax Payable $55.00; credit Payroll Tax Expense $405.00
  7. 7Greg 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?

    1. A$34.67
    2. B$68.74
    3. C$84.67
    4. D$160.33
  8. 8Matt has gross earnings of $300.00 and total deductions of $126.75. What is Matt's net pay?
    1. A$426.75
    2. B$226.25
    3. C$175.00
    4. D$173.25
  9. 9WKRP Broadcasting paid state unemployment taxes of $95.00. What is the entry to journalize the payment of the unemployment taxes?
    1. ADebit Cash $95.00; credit State Unemployment Tax Payable $95.00
    2. BDebit Payroll Tax Expense $95.00; credit Cash $95.00
    3. CDebit State Unemployment Tax Payable $95.00; credit Cash $95.00
    4. DDebit State Unemployment Tax Payable $95.0; credit Payroll Tax Expense $95.00
  10. 10Brenda 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.
    1. A39 Regular Hours, 7 Overtime Hours, and 46 Total Hours
    2. B40 Regular Hours, 6 Overtime Hours, and 46 Total Hours
    3. C43 Regular Hours, 3 Overtime Hours, and 46 Total Hours
    4. D46 Regular Hours, No Overtime Hours, and 46 Total Hours

Información

Descripción
This is the payroll unit practice exam.
Idioma
English
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Valoración
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