Payroll Accounting 2023 9th Edition Jeanette M. Landin, Paulette Schirmer - Solutions

Complete the W-4 for employment at Plexivent Plastics starting 9/6/2022. The employer’s address is 1 Plastics Way, Lincoln Valley, ND 58430, and EIN is 56-4658631.Henry Walker Pierce2024 Denhoff Highway, Apartment 12Lincoln Valley, ND 58430SSN: 687-55-4658Marital status: Married filing
Match the following items with their definitions:USERRAa. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e. Legislation that governs the
Rupert Pelliere is completing the I-9 for his new employment with the state of New Mexico. Which of the following provides proof of his identity?1. Social Security card2. Certificate of birth abroad, issued by the U.S. Department of State3. New Mexico driver’s license4. U.S. passport
Complete the W-4 for employment starting 5/23/2022 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733,EIN of 26-4684136.Terence A. Noren221 First StreetLakehurst, NJ 08733SSN: 785-56-4321Single with no dependentsNo additional tax withholding Form W-4 Department of the
Complete the I-9 for employment at Plexivent Plastics starting 9/6/2022. The employer’s address is 1 Plastics Way, Lincoln Valley, ND 58430, and the EIN is 56-4658631. Henry is starting work on 9/6/2022. Be sure to complete Section 2 of Form I-9.Henry Walker Pierce2024 Denhoff Highway, Apartment
Derek Allen is the payroll supervisor for Caposis Freight. His company is preparing to merge with another distribution company that has a different pay cycle. The president of the company wants to know the difference between biweekly and semimonthly pay cycles as far as pay dates and payment
Laverne Watkins is a candidate for the position of marketing manager with the promotions department of Paramba Productions, earning $10.25 per hour. She will work occasional overtime in her new position and will not have managerial or supervisory duties as a regular part of her job description. Why
How can a company protect itself from cybersecurity breaches?
Rex Marshall manages a ski resort with year-round and seasonal employees. Assuming that the ski resort engages in interstate commerce, which are the FLSA requirement(s) that Rex should consider?1. Hourly wages paid to employees2. Safety of the working conditions3. Number of hours worked per week4.
Why are independent contractors not paid through a company’s payroll system?
Anders worked the following schedule: Monday, 7 hours 42 minutes; Tuesday, 8 hours 23 minutes; Wednesday, 9 hours 28 minutes; Thursday, 8 hours 12 minutes; Friday, 8 hours 6 minutes. The employer pays overtime in accordance with FLSA regulations. Determine the total time worked according to
Explain some of the differences in termination and resignation pay regulations.
What are the differences among daily, weekly, biweekly, semimonthly, and monthly pay periods?
What challenges does a company face when using cloud based payroll and personnel records?
A minimum wage worker in Oklahoma is contemplating moving to a state with a more favorable minimum wage. Which of the following states should be chosen?1. Texas2. Arkansas3. Louisiana4. New Mexico
Many states offer incentives to hire disabled individuals. When doing so, the employer must receive a specific waiver allowing them to pay sub-minimum wage. This can be a great outreach for the employer in assisting the disabled community to obtain independence and a sense of self-worth.Review two
Using a search engine such as Google, Yahoo, or Bing, search “commission-based pay.” Sites such as the Society for Human Resource Management (www.shrm.com) have many articles about commission-based pay and workplace cases. Choose a case and find out as much as you can about the company
The first day of work for Prevosti Farms and Sugarhouse for all employees is February 1, 2022. February 4 is the end of the first pay period and includes work completed during the week of February 1–4. Compute the employee gross pay using 40 hours as the standard workweek for all employees except
A minimum wage worker in Nevada is contemplating a move to another state. Which of the following states would be the most favorable in terms of the highest minimum wage?1. Idaho2. California3. Utah4. Arizona
Solvegi is a salaried exempt employee at Big State College with a contract that stipulates 35 hours per week at $57,000 per year. Solvegi is married, filing jointly, with two dependents under 17. The pay period ending December 2 contained two company-paid holidays. Calculate Solvegi’s biweekly
Brian worked the following schedule: Monday, 9 hours; Tuesday, 7 hours 30 minutes; Wednesday, 8 hours 48 minutes; Thursday, 8 hours 25 minutes; Friday, 8 hours. The employer pays overtime for all time worked in excess of 40 hours per week. Complete the following table. Determine Brian’s total
Which one of the following workers are covered by FLSA provisions?1. Factory manager for an international company2. Part-time babysitter earning $1,000 annually3. Professional chauffeur earning $25,000 annually4. Assistant fire chief for a small town
Bobi is a salaried exempt employee at Coric Industries. Bobi is married filing jointly with two dependents under 17. The contract stipulates a 40-hour work week at $47,500 per year. During the week ending November 25, there was a company-paid holiday for one day. Calculate Bobi’s weekly pay.
Go to www.accountingtools.com/podcasts and look for payroll-related podcasts. Once you have listened to one or more podcasts, what do you feel was the most interesting information you learned?
FLSA provisions always cover certain types of businesses. Which of the following businesses are always covered by FLSA?1. Fruit stands selling only locally obtained goods that conduct no interstate business2. A school for children with learning disabilities3. A privately run hospital4. A Social
Soeur is a tipped employee at Wild Waves in Maine. What is the minimum tipped wage for the area, assuming receipt of tips in excess of $30 per pay period?1. $9.35/hour2. $2.13/hour3. $6.38/hour4. $8.25/hour
Egon completed 1,750 pieces on the 2,000-piece contract. There is a bonus earned if the individual exceeds 115 percent of the piece contract. How many more pieces must Egon complete in the remainder of the pay period to receive the bonus?
Want to learn more about the concepts in this chapter? Check outwww.dol.gov/whd/minwage/america.htmwww.flsa.com/coverage.htmlhttp://webapps.dol.gov/elaws/otcalculator.htm
Cinzia is a shared employee that works in the accounting department and has been trained to work at the front desk in times of need. During one weekly pay period, Cinzia was asked to work at the front desk on four days for 5 hours each day. In the accounting department, Cinzia earns $17.26 per hour
What is the minimum tipped wage for a tipped employee in Washington, DC?1. $2.13/hour2. $3.25/hour3. $4.75/hour4. $5.05/hour
Lann works for Talbert Electronics. As a shared employee, Lann works in the manufacturing department and has been trained to work the sales counter when needed. During this period Lann was asked to work the sales counter for two days, 5 hours each day during other employees’ vacations. Lann earns
Busby is a waiter at a diner in Vermont. Busby earns the tipped minimum wage. During a 40-hour workweek in February 2022, how much must Busby earn in tips to satisfy the minimum wage requirement (without consideration of the tip credit)?1. $85.202. $250.803. $190.004. $349.80
Would you like to watch a video to learn more about FLSA treatment of minimum wage, hours worked, and overtime? Check out the following links:Topic 2: Minimum WageTopic 4: Hours WorkedTopic 5: Overtime
A server at the Seven Wonders Restaurant in Honolulu, Hawaii, receives the tipped minimum wage. During a 40-hour workweek, how much must be earned in tips to meet the minimum wage requirement?1. $30.002. $54.003. $95.204. $125.30
Austin is an interior designer of Only Qex Designs. Austin is paid based on the number and complexity of the customer designs generated. What pay basis most accurately describes this compensation?1. Hourly2. Commission3. Piece rate4. Salary
Dionne earns $15.30 per hour at Jolly Creamery. Compute the pay under both the hundredth-hour and quarter-hour systems. The company is considering switching from a quarter-hour method to a hundredth-hour method. Dionne submitted the following time card.Dionne’s total pay in the hundredth-hour
Marcell submitted a pay card reflecting the following hours worked at Kicy, Inc. Marcell earns $16.02 per hour. The company pays overtime only on hours worked exceeding 40 per week. The company is considering changing from quarter-hour to hundredth-hour time collection. Under the current
An employee of HyroSports is compensated based on sales of store products to customers. Which type of pay best represents this basis?1. Piece rate2. Hourly3. Commission4. Salary
Complete the I-9 for employment starting 5/23/2022 at Martel Semiconductors, located at 2445 Manchester Road, Lakehurst, NJ 08733, EIN of 26-4684136. Be sure to complete Section 2 of Form I-9.Terence A. Noren221 First StreetLakehurst, NJ 08733SSN: 785-56-4321Birthdate: 6/5/1998Terence presented his
Judy Baker is a new employee of Farnsdel and Babcock, LLP. Which of the following will provide proof of employment authorization for the completion of the I-9?1. U.S. passport2. U.S. military identification card3. U.S. citizen identification card4. State-issued driver’s license
What are the forms of identification that establish employment authorization for the I-9?1. Driver’s license2. Native American tribal document3. Voter registration card4. Social Security card
Jane McCarthy is preparing to compute employee pay and needs to determine the amount of employee federal income taxes to be withheld. Which of the following should she consult?1. USCIS I-92. IRS Publication 15-T3. DHS Schedule F4. SSA Schedule 8
Twinte Cars, a California corporation, has internal corporate requirements that stipulate a three-year payroll document retention period. It enters into a contract with an international company that mandates a six-year payroll document retention requirement. How should Twinte Cars balance these
Ginger Klein is the payroll clerk for Neolane Transportation. A colleague who is classified as an independent contractor requests to be classified as an employee. What factors should Ginger consider?1. Relationship of the parties2. Behavioral control3. Method of compensation4. Financial control
Francesca Aldri started as a payroll accountant at Sticktoit Adhesives, a company with 100 employees. She soon notices that the former payroll accountant had been processing payroll manually and suggests that the company immediately switch to cloud-based payroll. What types of documentation must be
Gerardo Rogers is conducting a review of the payroll files for each employee at Meejo Games. Which of the following items must be present in the file?1. Basis upon which compensation is paid2. Overtime pay earned during each pay period3. Hours worked during each pay period4. Break times taken each
Maria Rupert is the payroll supervisor at All Family Investments. Management is requesting to have the investment salespeople, who are paid on an hourly basis, be classified as exempt employees because their job duties occasionally require evening and weekend work. What tests should the investment
Jacqueline Blue is a payroll clerk at Quaking Aspens Antiques. As she reviews employee files, what information should be present for each employee?1. Spouse’s name2. Pay rate3. Occupation4. Supervisor name
How would you distinguish between exempt and nonexempt workers?
Adriana Alvarez is a new payroll clerk for Remm Plumbing. She is curious about the purpose of the different steps in the payroll review process and asks you, her supervisor, for guidance. What would you tell her?
Juliana Oliveria needs additional filing space at the end of the year in the company’s office and chooses to use off-site, secured storage. Upon arriving at the storage facility, she discovers that the unit is nearly full and sees several boxes marked for destruction at the end of the calendar
Aaron Tallchief is a citizen of the Northern Pomo Indian Nation. In completing his I-9, he provides an official Northern Pomo Indian Nation birth certificate to establish identification and employment eligibility. Is this sufficient documentation? Why or why not?
Alfonso Silva needs additional filing space at the end of the year in the company’s off-site, secured storage. He sees several boxes of payroll records marked for the current year’s destruction. What methods can Alfonso use to dispose of the payroll records?1. Contact an off-site record
Pedro Arturo wants to start his own company and hire employees. Because you are a seasoned payroll professional, he approaches you for guidance about the differences between exempt and nonexempt employees. What would you tell him?
Elijah Brown is a new payroll accountant at Zata Imports, a company with 250 employees. He has completed entering all time card data for the pay period. What should Elijah’s next step in the payroll review process be?1. Ask employees to verify that the time Elijah entered is accurate.2. Generate
Charlene Kelley is a new nonexempt sales associate for Oyondo Retail Stores. She completes her time card for the pay period. To ensure proper internal control, what is the next step in the payroll review process?1. Submit the time card to the payroll clerk.2. Have a friend check her math for
When must a terminated employee be paid his or her final paycheck for the state in which you live?
The Massachusetts Institute of Technology (MIT) has created a website with a living wage calculator. This tool is designed to help people compute the wages they need to earn in order to achieve their desired lifestyle. Check it out at Living Wage Calculator, http://livingwage.mit.edu
Abraham Manning is a new employee of Symity Batteries. He is curious about the purpose of the requirements for new-hire documentation to be forwarded to government agencies. What should you tell him?
Leonard Andrews ended his employment with Atlas Inks on March 21, 2022. When is the earliest that Atlas Inks may destroy his payroll records?1. March 22, 20222. March 22, 20243. March 22, 20254. March 22, 2026
Leona Figueroa is a new employee in the payroll department of Octolium Computers. After working at the company for one week, she asks you why it is so important to submit new-hire documentation. What guidance will you offer her?
Wilbur Matthews, a resident of Texas, resigned from his employment with Grand Lake Cattle Farms on October 7, 2022. The next pay date for the company is October 14. By what date should he receive his final pay?1. October 72. October 143. October 264. October 31
Want to know more about some of the concepts discussed in this chapter? Check outwww.uscis.govwww.irs.gov/businesseswww.archives.gov/federal-register/cfr/subject-title-26.htmlwww.ironmountain.com
Ahanu Coahoma is a member of the Algonquin Indian Nation and is a new employee at Pactco Game Designs. During the process of completing his I-9, he claims that the only way to prove her identity is the Algonquin Indian Nation official birth certificate. Is this document sufficient to prove
On June 21, 2022, Dolores Goodman was terminated from her job at Black Diamond Sports in New Hampshire. Black Diamond Sports pays its employees biweekly on Fridays, and the next payday is 7/8/2022. When must she receive her final paycheck?1. On the next pay date2. Within seven days3. Immediately
Lila Rivera is a new employee for De Terra Glass. Which federal forms must be completed as part of the hiring process? (Select all that apply.)1. W-42. W-23. SS-84. I-9
Go to www.irs.gov and search for IRS e-file security. List the facts that the IRS cites about why e-filing is secure. What about these practices makes the customer’s information secure? How could the IRS improve e-filing security?
Roland Wexler was terminated for cause from Santel Auto Parts in North Carolina on July 20, 2022. As of the date of his termination, he had worked 22 hours of regular time. Employees at Santel Auto Parts are paid semimonthly on the 15th and last day of the month. Roland would like to know when he
Micha Volkov is a salaried employee earning $49,850 annually. Micha is paid twice per month. Which of the following best describes the pay frequency?1. Biweekly2. Semimonthly3. Weekly4. Monthly
Using a search engine such as Google, Yahoo, or Bing, search the Internet for the term “new-hire packet contents.” Compile a list of the different new-hire packet items that you find in at least three companies. What are some unique items that you found on the companies’ lists? Check out the
Kabe Oni is a part-time worker for Senior Solvers who uses company equipment in the performance of the job duties. Kabe asks the payroll supervisor, Ikino Karn, to grant independent contractor status. What should Ikino tell Kabe?
Lillian Weatherby receives her pay every other week while working for the federal government. Which of the following choices describes her pay frequency?1. Biweekly2. Semimonthly3. Weekly4. Monthly
The Lilly Ledbetter Fair Pay Act of 2009 centered on a case in which Ms. Ledbetter discovered documents that revealed discrimination against her that resulted in unequal pay practices. The company argued that the documents were confidential and scheduled for destruction and that Ms. Ledbetter
When Omnimia Graphics was looking to implement a payroll accounting system, the manufacturing firm had several options. With only 40 employees, the manual preparation of payroll through spreadsheets and handwritten time cards was a comfortable option for the firm. Another option was to convince the
Tasha Webb is an independent contractor for Antimbu Exports, where you are the payroll accountant. She feels that she should receive employee benefits because of the number of hours that she dedicates to the company. What guidance could you offer Tasha?
Howard Walters, a nonexempt employee of Consolidated Utilities, works a standard 10:00 a.m. to 7:00 p.m. schedule with an hour for lunch. Howard works in California, a state that requires overtime pay for hours exceeding 8 per day and for those exceeding 40 in a week. During the week, he worked the
Reuben Walker is a vice president of sales at Fields Brothers Autos and earns an annual salary of $59,000. What is Reuben’s period pay for each of the following pay frequencies?1. Biweekly2. Semimonthly3. Weekly4. Monthly
Kira Tran, a nonexempt employee at Refurbished Woods, works a standard 7:00 a.m.–4:00 p.m. schedule with an hour for lunch each day. Kira received overtime pay for hours in excess of 40 per week. During the week, she worked the following schedule:• Monday: 9.25 hours• Tuesday: 7.5 hours•
What are the necessary elements of internal control for a payroll department?
What did ARPA and TCDRA do to the CARES Act?
What are the differences between ARPA and TCDRA?
Match the following items with their definitions:Tax Cuts and Jobs Acta. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e. Legislation
How does the Equal Pay Act of 1963 differ from the Lilly Ledbetter Fair Pay Act of 2009?
What distinguishes a “living wage” from the minimum wage?
Match the following items with their definitions:IRCAa. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e. Legislation that governs the
Match the following items with their definitions:Personal Responsibility, Work and Family Promotion Act of 2002a. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child
Match the following terms with their definitions:Consolidated Appropriations Acta. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related
What are two of the challenges that arise from the use of outsourced payroll systems?
Match the following terms with their definitions:Davis–Bacon Acta. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d.
What was the purpose of the SECURE Act?
Match the following items with their definitions:Independent contractora. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e. Legislation
Match the following terms with their definitions:Time collectiona. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d.
What are two of the differences between the completion of the I-9 and the use of E-Verify systems?
Match the following items with their definitions:Walsh–Healey Public Contracts Acta. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e.
Match the following terms with their definitions:ADP and Paychex®a. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d.
Match the following items with their definitions:Lilly Ledbetter Fair Pay Acta. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e.
Match the following items with their definitions:Sixteenth Amendmenta. A provision of the Sarbanes–Oxley Act.b. Instituted a tiered income tax on workers.c. Prohibited employment of individuals younger than 16 years of age.d. Strengthened the child support provisions of PRWOR.e. Legislation that
Match the following terms with their definitions:Auditora. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d. Governs
Match the following terms with their definitions:Outsourced payrolla. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d.
Match the following terms with their definitions:Certified payrolla. A preloaded credit card is used to pay employees.b. The process of gathering information about hours worked for one or more employees.c. A web-based application wherein employees can modify certain payroll-related information.d.

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Payroll Accounting 2023 9th Edition Jeanette M. Landin, Paulette Schirmer - Solutions

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