UNIT 5 Practice Test

Question 1 of 15

1

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

Select one of the following:

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

Explanation

Question 2 of 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?

Select one of the following:

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

Explanation

Question 3 of 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.

Select one of the following:

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

Explanation

Question 4 of 15

1

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

Select one of the following:

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

Explanation

Question 5 of 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?

Select one of the following:

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

Explanation

Question 6 of 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?

Select one of the following:

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

Explanation

Question 7 of 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?

Select one of the following:

$34.67
$68.74
$84.67
$160.33

Explanation

Question 8 of 15

1

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

Select one of the following:

$426.75
$226.25
$175.00
$173.25

Explanation

Question 9 of 15

1

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

Select one of the following:

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

Explanation

Question 10 of 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.

Select one of the following:

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

Explanation

Question 11 of 15

1

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

Select one of the following:

$420.00
$500.00
$470.00
$370.00

Explanation

Question 12 of 15

1

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

Select one of the following:

$652.50
$65.25
$6.53
$0.65

Explanation

Question 13 of 15

1

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

Select one of the following:

$2.00
$20.00
$200.00
$300.00

Explanation

Question 14 of 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?

Select one of the following:

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

Explanation

Question 15 of 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?

Select one of the following:

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

	Created by Kathleen Keller over 7 years ago

This is the payroll unit practice exam.

UNIT 5 Practice Test

Question 1 of 15

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

Select one of the following:

Explanation

Question 2 of 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?

Select one of the following:

Explanation

Question 3 of 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.

Select one of the following:

Explanation

Question 4 of 15

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

Select one of the following:

Explanation

Question 5 of 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?

Select one of the following:

Explanation

Question 6 of 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?

Select one of the following:

Explanation

Question 7 of 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?

Select one of the following:

Explanation

Question 8 of 15

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

Select one of the following:

Explanation

Question 9 of 15

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

Select one of the following:

Explanation

Question 10 of 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.

Select one of the following:

Explanation

Question 11 of 15

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

Select one of the following:

Explanation

Question 12 of 15

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

Select one of the following:

Explanation

Question 13 of 15

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

Select one of the following:

Explanation

Question 14 of 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?

Select one of the following:

Explanation

Question 15 of 15

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

Select one of the following:

Explanation