21.The tax that is paid equally by the employer and employee is the
a.federal income tax.
b.federal unemployment tax.
c.state unemployment tax.
d.FICA tax.
22.The effective federal unemployment tax rate is usually
a.6.2%.
b.0.8%.
c.5.4%.
d.8.0%.
23.Changes in pay rates during employment should be authorized by the
a.personnel department.
b.payroll department.
c.treasurer's department.
d.timekeeping department.
24.Which of the following employees would likely receive a salary instead of wages?
a.Store clerk
b.Factory employee
c.Sales manager
d.Manual laborer
25.Control over timekeeping does not include
a.having one employee punch the time cards for several employees in the same work area.
b.time clock procedure monitoring by a supervisor.
c.pay period time reports kept by a supervisor for salaried personnel.
d.overtime approval by a supervisor.
26.Which of the following is
not
performed by the payroll department?
a.Preparation of payroll checks
b.Maintaining payroll records
c.Signing of payroll checks
d.Preparation of payroll tax returns
27.The payroll is paid by the
a.personnel department.
b.payroll department.
c.cashier.
d.treasurer's department.
Answers to Multiple Choice Questions