UNIT 5 Practice Test

Questão 1 de 15

1

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

Selecione uma das seguintes:

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

Explicação

Questão 2 de 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?

Selecione uma das seguintes:

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

Explicação

Questão 3 de 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.

Selecione uma das seguintes:

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

Explicação

Questão 4 de 15

1

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

Selecione uma das seguintes:

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

Explicação

Questão 5 de 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?

Selecione uma das seguintes:

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

Explicação

Questão 6 de 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?

Selecione uma das seguintes:

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

Explicação

Questão 7 de 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?

Selecione uma das seguintes:

$34.67
$68.74
$84.67
$160.33

Explicação

Questão 8 de 15

1

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

Selecione uma das seguintes:

$426.75
$226.25
$175.00
$173.25

Explicação

Questão 9 de 15

1

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

Selecione uma das seguintes:

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

Explicação

Questão 10 de 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.

Selecione uma das seguintes:

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

Explicação

Questão 11 de 15

1

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

Selecione uma das seguintes:

$420.00
$500.00
$470.00
$370.00

Explicação

Questão 12 de 15

1

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

Selecione uma das seguintes:

$652.50
$65.25
$6.53
$0.65

Explicação

Questão 13 de 15

1

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

Selecione uma das seguintes:

$2.00
$20.00
$200.00
$300.00

Explicação

Questão 14 de 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?

Selecione uma das seguintes:

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

Explicação

Questão 15 de 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?

Selecione uma das seguintes:

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

	Criado por Kathleen Keller mais de 7 anos atrás

This is the payroll unit practice exam.

UNIT 5 Practice Test

Questão 1 de 15

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

Selecione uma das seguintes:

Explicação

Questão 2 de 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?

Selecione uma das seguintes:

Explicação

Questão 3 de 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.

Selecione uma das seguintes:

Explicação

Questão 4 de 15

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

Selecione uma das seguintes:

Explicação

Questão 5 de 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?

Selecione uma das seguintes:

Explicação

Questão 6 de 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?

Selecione uma das seguintes:

Explicação

Questão 7 de 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?

Selecione uma das seguintes:

Explicação

Questão 8 de 15

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

Selecione uma das seguintes:

Explicação

Questão 9 de 15

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

Selecione uma das seguintes:

Explicação

Questão 10 de 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.

Selecione uma das seguintes:

Explicação

Questão 11 de 15

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

Selecione uma das seguintes:

Explicação

Questão 12 de 15

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

Selecione uma das seguintes:

Explicação

Questão 13 de 15

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

Selecione uma das seguintes:

Explicação

Questão 14 de 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?

Selecione uma das seguintes:

Explicação

Questão 15 de 15

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

Selecione uma das seguintes:

Explicação