Payroll Accounting 2019 5th edition Jeanette Landin, Paulette Schirmer - Solutions

Ana Cole is an employee of Wilson In-Home Healthcare Services. She is issued a company vehicle so that she may drive to customer sites. Which of the general valuation rules would be appropriate to compute the value of the asset for any personal use?
Dallas Wong is an employee who receives education assistance in the amount of $10,250 per year. How is the amount treated for tax purposes?
What is the significant difference between flexible spending arrangements (FSAs) and health savings accounts (HSAs)?
What are the examples of qualified insurance benefits?
Caroline Watts is an employee of Lavender Creek Farm. She has come to you, the payroll accountant, for advice about her health insurance premiums, specifically if she should have them deducted pre-tax or post-tax. What reason(s) would you give her for having the medical premiums deducted on a
How often must employers deposit taxes associated with taxable fringe benefits?
How does the special accounting rule affect the withholding of benefits?
How do post-tax deductions differ from pre-tax deductions?
What are the ways that the value of a company vehicle as a fringe benefit is determined?
What are three examples of excluded fringe benefits?
How does an FSA affect an employee’s taxable wages?
What are the four categories of cafeteria plans?
What are two types of insurance that may be deducted pre-tax under a cafeteria plan?
What are two reports associated with fringe benefits?
Approximately what percentage of employee compensation includes fringe benefits?
Why do companies offer fringe benefits to their employees?
The first day of work for Prevosti Farms and Sugarhouse for all employees is February 5, 2018. February 9 is the end of the first pay period and includes work completed during the week of February 5-9. Compute the employee gross pay, using 35 hours as the standard work week for all employees except
Thomas Campbell owns Veiled Wonders, a firm that makes window treatments. Some merchandise is custom-made to customer specifications, and some is mass-produced in standardized measurements. He has production workers who work primarily on standardized blinds and some employees who additionally work
Annie Adams is a 19-year-old accounting clerk with Quijen Accounting Solutions. During the first month of her employment with a firm, she noticed that she received $369.75 for her first semimonthly pay covering 87 regular hours. Did the employer pay her correctly? Explain.
Joshua Peterson is a sales assistant for Cogindu Connectors whose normal commute time is 30 minutes each direction. At the beginning of his shift one day, his employer requires him to pick up a package from a customer before arriving at work. He spends 1 hour driving to the customer site, and then
Dennis Murphy is a salaried, nonexempt administrative assistant for Dionti Investments and is paid semimonthly. He is married with two withholding allowances. His annual salary is $65,000, and his standard workweek is 37.5 hours. During a pay period, he worked 10 hours overtime. Compute Dennis’s
Clarence Torres is the concierge at the Forise Resort in Oregon. He is single with one withholding allowance. He receives the standard tipped hourly wage for the state. During the week ending December 3, 20XX, he worked 40 hours and received $105 in tips. Compute Clarence’s pay for the period.
Latoyia Judge is a piece-rate employee at Anible Computers. She receives $30 for each desktop computer that she assembles and has a standard 40-hour work week. During the weekly pay period ending December 15, she completed the assembly of 48 computers and worked 44 hours. What is her gross pay for
For each of the piece rate workers at Perigen Snowsports, determine gross pay. If the employees have a standard 37.5-hour workweek, determine their effective hourly rate. Based on FLSA minimum wage for New Hampshire, what is the minimum wage they must receive each week? If they are not receiving
Lacie Bingham, an outside sales representative for Redoo Insurance, receives 4 percent commission on all new policies she receives in her sales territory. During the pay period ending April 16, she sold $150,000 of new policies and worked 40 hours.What is her gross pay?Is she subject to minimum
Jesse Daniels is a commission-based employee who is single with one withholding allowance. She is paid $13.50 per hour and receives a 5 percent commission on net sales. She does not receive commissions until her net sales exceed $55,500 during a weekly period at Perous Pharmaceuticals. For the week
Shelli Quintanilla is the concierge at Hotel Amize, where she is a nonexempt employee earning $18 per hour plus a $250 biweekly bonus based on customer reviews. During the pay period of November 27 – December 10, she worked 85 hours and earned the entire bonus. What is her gross pay for the pay
Katrina Hughes is a shared employee; she works in the accounting department and has been trained to work at the front desk in times of need. During one weekly pay period, she was asked to work at the front desk on four days for five hours each day. When she works in the accounting department, she
Doris Black completed 1,750 pieces on her 2,000-piece contract for Make it Work. There is a bonus earned if the individual exceeds 115% of the piece contract. How many pieces must Doris complete in the remainder of the week to receive the bonus?
Harvey Ramos is a salaried exempt employee at Duodo Scales with a contract that stipulates 35 hours per week at $52,000 per year. He is married with three withholding allowances. The pay period ending November 26 contained two company paid holidays. Calculate Harvey’s biweekly pay based on a
Ruben Trout. worked the following schedule: Monday, 8 hours, 24 minutes; Tuesday, 7 hours, 44 minutes; Wednesday 9 hours, 8 minutes; Thursday, 8 hours, 2 minutes; Friday, 8 hours, 36 minutes. The employer pays overtime in accordance with FLSA regulations. Determine Ruben’s total time worked
Sherrill Pullman is 18 years of age and is a new employee of Camicero Bank in Hendersonville, TN. What is the minimum hourly wage that she may receive during the first 90 days of employment?
Paula Warren is an employee of Archic Outdoor Gear, where she earns a base salary of $27,200 plus an 8 percent commission on all sales. She is married with four withholding allowances. During the biweekly pay period ended June 16, 20XX, Paula made $15,000 in sales. Complete the payroll register for
Hubert Jennings is an hourly employee working for Symoid Industries. He is married with two withholding allowances and earns $22.15 per hour. During a biweekly pay period ending February 24, 20XX, he worked 88.5 hours. Complete the payroll register with the period's information.
Johnny Clark is a tipped employee at Pyrolia Pizza. What are the two methods his employer may use to determine his overtime compensation?
Johnny Clark is a tipped employee at Pyrolia Pizza. What are the two methods his employer may use to determine his overtime compensation?
Austin Sherman is an employee of Divacee Designs. He is an interior designer who is paid based on the number and complexity of the customer designs he generates. What pay basis most accurately describes his compensation?
Barbara Hampton is a minimum-wage worker in Ohio. She is contemplating moving to a state with a more favorable minimum wage. Which states should she choose?
Rico Musgrove is an 18-year-old worker in the receiving department of Trynix Inc. in St. Paul, Minnesota. On his first paycheck, he notices that he received $170.00 gross pay for 40 hours of work. Did his employer pay him correctly? Explain.
Brigida Masterson is an administrative assistant for Maxilane Fashions. At the end of her shift one day, her employer requires her to deliver a package to a customer before traveling home. Her normal commute is an hour. She spends 2 hours driving to the customer site, and then another hour driving
Stephanie Parker is a salaried, nonexempt administrator for Forise Industries and is paid biweekly. Her annual salary is $63,000, and her standard workweek is 45 hours. During the pay period ending February 3, 20XX, she worked 8 hours overtime. She is single with two withholding allowances.What is
Nigel McCloskey is a waiter at Albicious Foods in South Carolina. He is single with one withholding allowance. He receives the standard tipped hourly wage. During the week ending October 22, 20XX, he worked 44 hours and he received $170 in tips. Calculate his gross pay, assuming his times are
Damien Carranza is a nonexempt employee of Verent Enterprises where he is a salesperson earning a base annual salary of $30,000 plus a 3 percent commission on all sales during the pay period. During the weekly pay period ending August 25, Damien closed $25,000 in sales and worked 4 hours overtime.
For each of the piece-rate workers below, determine gross pay. If the employees have a standard 40-hour workweek, what is their effective hourly rate? Based on the state’s minimum wage, calculate each employee’s minimum weekly pay? What is the difference the employer must pay between their
Telemarketers receive $15 commission on all new customers they sign up for cell phone service through Movill Networks. Each telemarketer works 40 hours. The company ran a competition this week to see who could sign up the most new people and the winner would get a bonus of $75. Because these
Renata McCarter, an outside sales representative for Alinda Publications, receives 15 percent commission on all new magazine subscriptions she receives in her sales territory. During the week of March 27, she sold $4,500 of new subscriptions and worked 40 hours.What is her gross pay? Is she
Terry McNutt, a single employee with two withholding allowances, is paid $12 per hour and receives commission on net sales. He does not receive a commission until his net sales exceed $150,000. Once the minimum sales volume is reached, he receives 4% commission on all of his sales at Skidoo Sports.
Ranee Tolliver is a nurse at Great Meadows Hospital. She is paid $28 per hour and has a 40-hour standard work week. During the biweekly pay period from May 15-28, she worked a total of 95 hours. What is her gross pay?
Marcell Teague submitted a pay card reflecting the following hours worked at Kicy Inc. He 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
Ernest Miller works for Skyescent Parachutes. He is a shared employee; he works in the manufacturing department and has been trained to work the sales counter in times of need. During other employees’ vacations, he was asked to work in the sales department two days for six hours each day. When he
Cheryl Bryant completed 22 custom cakes on her 18-cake contract as an employee of Frontier Wedding Planners. There is a bonus earned if the individual exceeds 145% of their piece contract. How many cakes must Cheryl complete in the remainder of the week to receive the bonus?
Bobby Howard is a salaried exempt employee at Coric Industries. He is married with two withholding allowances. His contract stipulates a 40-hour work week at $47,500 per year. During the week ending November 27, there was a company paid holiday for one day. Calculate Bobby’s weekly pay. Round
Edie Manson worked the following schedule: Monday, 8 hours; Tuesday, 9 hours; Wednesday, 7 hours 48 minutes; Thursday, 8 hours; Friday, 8 hours. The employer pays overtime for all time worked in excess of 40 hours per week. Compute the following:Total timeRegular timeOvertimeQuarter-hour
Thomas Wilson is a minimum wage worker in Nevada. He is contemplating a move to another state. Which states would be the most favorable in terms of the highest minimum wage?
Jude Sizemore is a full-time student at Sioux City College in Sioux City, Iowa, where he works in the library. What is the minimum hourly wage that he may receive?
Jeremy Ortiz is an employee of Insulor Flooring, where his job responsibilities include selling service contracts to customers. Jeremy is single with two withholding allowances. He receives an annual salary of $36,000 and receives a 3 percent commission on all sales. During the semimonthly pay
Tricia Grey is a salaried, exempt employee with Meganti Inc. She is single with one withholding allowance and earns $45,000 per year. Complete the payroll register for the biweekly pay period ending June 10, 20XX.
Eugene Torres works in a shared role for Multiglass Computers. He works in both the programming and the research departments for the company; and splits his time equally in both roles. Eugene is paid $20 per hour in the programming department and $28 in the research department. When he works
According to the FLSA, what is the basis used to determine overtime worked for non-emergency entities?
What are some differences between the completion of the I-9 and E-Verify systems?
How has cloud-based payroll processing affected contemporary payroll practices?
Why was the Social Security Act of 1935 created? What were its provisions?
What are the guidelines for FLSA, in terms of overtime and pay rate?
What are three examples of federal laws that are essential to ensure legal, fair hiring practices?
What are two differences between large- and small-company payroll practices?
Lana Reid is an accounting clerk at Tenity Enterprises who is paid $18.15 per hour. During a week's pay period, she worked 39 hours and 41 minutes. Based on a hundredth-hour pay method, what is her gross pay for the period?
Marty Burgess works for Hyrolated Sports. His compensation is based on sales of store products to customers. Which type of pay basis represents Marty’s pay?
Rick Richards is a waiter at Misosis Club in Pennsylvania, receives the tipped minimum wage. During a 40-hour work week, how much must he earn in tips to meet the minimum wage requirement?
Marion Barker is a tipped employee in Wisconsin. What is the minimum tipped wage for her state?
Certain types of businesses are always covered by FLSA provisions. Which of the following businesses are always covered by FLSA?
What is the difference between quarter-hour and hundredth-hour pay?
1. You have been hired as of February 1, 2018, as the new accounting clerk. Your employee number is B-XXXXX, where “B” denotes that you are an office worker and “XXXXX” is the first five letters of your last name. If your last name is fewer than five letters, use the first few letters of
You have been hired as a consultant for Semiva Productions, a company facing an IRS audit of their accounting records. During your review, you notice anomalies in the payroll system involving overpayments of labor and payments to terminated employees. What would you do?
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 is to convince the
Complete the I-9 for employment effective 7/23/2018 at Ecovee Energy located at 244 Winston Drive, Gretna, Virginia 24557. Be sure to complete Section 2.Lloyd Gregory FlowersSSN: 382-10-0392Date of Birth: 11-20-19931298 Chantham RoadGretna, Virginia 24557U.S. CitizenLloyd presented his driver’s
Complete the W-4 for employment at Equtri Farms effective 6/17/2018:Linda Ellen Marshall8924 County Line RoadTaylorville, Illinois 62555SSN: 129-53-2309Married filing jointlyThree dependents and does not wish to withhold additional amounts. Linda earns $32,000 at her primary job. She has a
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 pay amounts.
Herman Watkins is in the payroll department of Neombee Plastics, a multistate company. The company has historically been filing employee information with each state. What alternative exists for multistate employers?
Tara Morris, a payroll clerk, has received a promotion and is now the payroll supervisor for Fligen Enterprises. What document control items could now become her responsibility?
George Andrews started as a payroll accountant at Portose Herbals, a company with 70 employees. He soon notices that the former payroll accountant had been processing payroll manually, and suggests that the company immediately switch to cloud-based payroll. Although the company is switching to an
Katrina Wilkins 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?
Frances Perez wants to start her own company. As a seasoned payroll professional, she approaches you for guidance about the differences between weekly, biweekly, and semimonthly pay periods. What would you tell her?
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?
Sara Northman, a member of the Algonquin Indian Nation, is a new employee at Predeo Game Design. During the process of completing her I-9, she claims that the only way to prove her identity is the Algonquin Indian National official birth certificate. Is this document sufficient to verify his
Joseph Lyons was terminated for cause from Telecy Industries in Hawaii, on August 21, 2018. As of the date of his termination, he had worked 22 hours of regular time. Employees at Telecy are paid semimonthly on the 15th and last day of the month. Joseph would like to know when he will be paid for
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 can you offer Tasha?
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?
Laverne Watkins is a candidate for the position of marketing clerk 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
Sheri Jennings is completing the I-9 for her new employment at Insulend Tours. Which of the following provides proof of her employment authorization?
John Franklin is a new employee of the Camidel Clothiers. Which of the following will provide proof of identity for the completion of the I-9?
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?
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?
Elaine Wheeler needs additional filing space at the end of the year in the company’s office and chooses to use offsite, 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 year.
Elijah Brown is a new payroll clerk 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?
Adrienne Norman terminated her employment with Univee Inc. on December 15, 2018. When is the earliest that Univee Inc. may destroy her payroll records?
On October 31, 2018, Dolores Goodman quit her job after ten years with Omnivue Optics in Utah. Omnivue Optics pays employees weekly on Fridays. Upon quitting, Dolores had 38.5 hours of vacation accrued that she had not used, and she had worked 45 hours, 5 hours of which was subject to overtime.
Grant Saunders is a salaried employee earning $84,000 per year who receives pay every two weeks. Which best describes the pay frequency?
Stacy Romero, a nonexempt employee of Prosaria Publishers, works a standard 6:00–3:00 p.m. schedule with an hour for lunch. Stacy works in a state requiring overtime for hours over 8 per day and for those over 40 in a week. During the week, she worked the following
Complete the W-4 for employment at Superore Wheels starting 3/16/2018.
Evelyn Hardy is an employee of Polyent Plastics, a company with headquarters in Rock Island, Illinois. She lives and works in Doha Qatar, and earns an annual salary of $97,300. The company has been withholding U.S. federal income taxes from her pay, but Evelyn believes that she should be exempt

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Payroll Accounting 2019 5th edition Jeanette Landin, Paulette Schirmer - Solutions

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