Payroll Accounting 2019 29th Edition Bieg Test Bank All Chapters
Payroll Accounting 2019 29th Edition Bieg Test Bank All Chapters
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Chapter 4
1. Before any federal income taxes may be withheld, there must be, or must have been, an employer-employee
relationship.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.1 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
2. Since not-for-profit corporations are exempt from federal income taxes, they are not defined as employers under the
federal income tax withholding law.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.2 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
3. Under the federal income tax withholding law, a definition of employee excludes partners.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.3 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
4. The amount of federal income taxes to be withheld is determined after subtracting from the employee's gross wages
any local and state taxes.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.4 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
5. Under the federal income tax withholding law, income taxes are not withheld from the value of meals that employers
furnish workers on the employers’ premises for the employers’ convenience.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.5 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
6. Noncash fringe benefits that are provided employees are treated as nontaxable income and thus are excluded from
federal income tax withholding.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.6 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
7. All taxable noncash fringe benefits received during the year can only be added to the employees' taxable pay on the
last payday of the year.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.7 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
8. Cash tips of $20 or more received by a tipped employee in a calendar month are treated as remuneration subject to
federal income tax withholding.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.8 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
9. A waiter receives cash tips amounting to $120 in a month. The waiter must report the amount of the cash tips to the
employer by the 10th of the month following the month they receive the tips.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.9 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
10. The withholding of federal income and FICA taxes from a tipped employee is made from the employee's wages that
are under the employer's control.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.10 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
11. An employer must withhold federal income taxes on both the tips reported by tipped employees and the tips that the
employer allocates to the employees.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.11 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
12. There is no limit to the amount of educational assistance that is exempt from federal income tax withholdings.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.12 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
13. The payments to a cook employed by a college fraternity are excluded from federal income tax withholding.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.13 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
14. There is no limit to the amount that an employer can contribute in an employee's SIMPLE retirement account.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.14 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
15. In the case of a 401(k) plan, employees age 50 or over can shelter an extra $10,000 of their wages from federal
income tax.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.15 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
16. Persons eligible for deductible IRA contributions may put aside a specified amount of their compensation without
paying federal income taxes on that amount.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.16 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
17. The IRA format of the SIMPLE plan allows employees to make tax-free contributions of up to $12,500
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.17 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
18. In the IRA form of the Simple Retirement Account, employers must match the employee's contribution, dollar-for-
dollar, up to 3 percent of the employee's compensation.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.18 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 8/1/2018 6:42 PM
19. Evers, who works for two employers, is entitled to three personal allowances. Evers must claim the three allowances
with each of the two employers during the entire calendar year.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.19 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
20. After completion of Form W-4, an employer must copy the employee's social security card and place it in the
employee’s employment file.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.20 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
21. If married employees do not claim their marital status on Form W-4, the employer must withhold according to the
withholding tables for single employees.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.21 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
22. The special withholding allowance may be claimed only by those employees who do not itemize deductions on their
income tax returns.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.22 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
23. Gere became the father of triplets on May 21. He must file an amended Form W-4 on or before May 31.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.23 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
24. On August 5, Hunt filed an amended Form W-4 to show a decrease in the number of allowances claimed. Hunt's
employer must put the new withholding allowance certificate into effect before the next weekly payday on August 9.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.24 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 5/16/2018 9:06 AM
25. A person holding two jobs may have additional income tax withheld by increasing the number of withholding
allowances claimed.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.25 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
26. An employee submits an invalid Form W-4 to the employer and does not replace it with a valid form. The employer
should withhold federal income taxes at the rate for a single person claiming no exemptions.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.26 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
27. An employer is required to submit a copy of the employee's Form W-4 to the IRS if the employee has claimed 15 or
more withholding allowances.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.27 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
28. By completing Form W-4P, a person can elect to have no income tax withheld from the annuity amounts the person
receives.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.28 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
29. Of the two main methods of withholding, only the wage-bracket method distinguishes unmarried persons from married
persons.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.29 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
30. The standard deduction varies according to whether the wage-bracket method or the percentage method is used.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.30 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
31. When you pay supplemental wages at the same time as regular wages, the method of calculating the withholding is
the same for vacation payments as for semiannual bonuses.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.31 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
32. In calculating a "gross-up" amount of a bonus payment, an employer does not use the OASDI/HI tax rates in the
formula.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.32 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
33. Employees must be given Form W-2 on or before January 31 following the close of the calendar year.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.33 - LO: 4
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
34. Form W-3 is filed with the Social Security Administration when transmitting information returns on Forms W-2.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.34 - LO: 4
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
35. If you, an employer, are filing 550 Forms W-2, you must use electronic filing rather than paper Forms W-2.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.35 - LO: 4
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
36. For state income tax purposes, all states treat 401(k) plan payroll deductions as nontaxable.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.36 - LO: 4
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
37. Under the federal income tax withholding law, which of the following is not defined as an employee?
a. Partner who draws compensation for services rendered the partnership
b. General manager, age 66
c. Payroll clerk hired one week ago
d. Governor of the state of Florida
e. Secretary employed by a not-for-profit corporation
ANSWER: a
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.37 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
38. Which of the following noncash fringe benefits does not represent taxable income subject to federal income tax
withholding?
a. Flight on employer-provided airline
b. Personal use of company car
c. Sick pay
d. Employer-paid membership to a country club
e. All of the above are taxable.
ANSWER: e
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.38 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
39. For which of the following payments is the employer required to withhold federal income taxes?
a. Advances made to sales personnel for traveling expenses
b. Tipped employee's monthly tips of $120
c. Deceased person's wages paid to the estate
d. Minister of Presbyterian church
e. All of the above
ANSWER: b
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.39 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
40. Which of the following statements correctly describes the withholding of federal income taxes and social security
taxes on tips?
a. Tips amounting to $10 or more in a calendar month must be reported by tipped employees to their employers.
b. The withholding of federal income taxes on employees’ reported tip income is made from the amount of tips
reported by employees.
c. When employees report taxable tips in connection with employment in which they also receive regular wages,
the amount of tax to be withheld on the tips is computed as if the tips were a supplemental wage payment.
d. Employers do not withhold FICA taxes on the tipped employees’ reported tip income.
e. None of the above statements is correct.
ANSWER: c
POINTS: 1
DIFFICULTY: Moderate
QUESTION TYPE: Multiple Choice
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.40 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
Time Estimate-a - 5 min.
DATE CREATED: 4/11/2018 3:32 PM
DATE MODIFIED: 4/11/2018 3:32 PM
MR. CHURCHILL’S
Publications,
IN
MEDICINE, SURGERY,
AND
SCIENCE.
“It would be unjust to conclude this notice without saying a few words in
favour of Mr. Churchill, from whom the profession is receiving, it may be
truly said, the most beautiful series of Illustrated Medical Works which has
ever been published.”—Lancet.
“All the publications of Mr. Churchill are prepared with so much taste and
neatness, that it is superfluous to speak of them in terms of
commendation.”—Edinburgh Medical and Surgical Journal.
“No one is more distinguished for the elegance and recherché style of his
publications than Mr. Churchill.”—Provincial Medical Journal.
“Mr. Churchill’s publications are very handsomely got up: the engravings
are remarkably well executed.”—Dublin Medical Press.
“The typography, illustrations, and getting up are, in all Mr. Churchill’s
publications, most beautiful.”—Monthly Journal of Medical Science.
“Mr. Churchill’s illustrated works are among the best that emanate from
the Medical Press.”—Medical Times.
“We have before called the attention of both students and practitioners to
the great advantage which Mr. Churchill has conferred on the profession, in
the issue, at such a moderate cost, of works so highly creditable in point of
artistic execution and scientific merit.”—Dublin Quarterly Journal.
“A work deserving the perusal of every one interested in the late rapid
advance of physiology and pathology.”—Medico-Chirurgical Review.
I.
HYSTERICAL, HYPOCHONDRIACAL, EPILEPTIC, AND
OTHER NERVOUS AFFECTIONS; their Causes, Symptoms,
and Treatment. 8vo. cloth, 5s.
II.
THE SYMPTOMS AND TREATMENT OF THE DISEASES
OF PREGNANCY. Post 8vo. 4s. 6d.
MR. C. L. BLOXAM,
MR. T. J. ASHTON,
II.
A TREATISE ON CORNS AND BUNIONS, AND IN-
GROWING OF THE TOE-NAIL: their Causes and Treatment.
Post 8vo. cloth, 3s. 6d.
MR. ATKINSON.
MEDICAL BIBLIOGRAPHY. Vol. I. Royal 8vo. 16s.
“Here is a book well worthy of attention, for Mr. Barwell writes from the
bedside of the numerous cholera patients placed under his care at St.
Thomas’s Hospital.”—The Lancet.
DR. BASCOME.
A HISTORY OF EPIDEMIC PESTILENCES, FROM THE
EARLIEST AGES. 8vo. cloth, 8s.
MR. BATEMAN.
MAGNACOPIA: A Practical Library of Profitable Knowledge,
communicating the general Minutiæ of Chemical and
Pharmaceutic Routine, together with the generality of Secret
Forms of Preparations; including Concentrated Solutions of
Camphor and Copaiba in Water, Mineral Succedaneum,
Marmoratum, Silicia, Terro-Metallicum, Pharmaceutic
Condensions, Prismatic Crystallization, Crystallized Aromatic
Salt of Vinegar, Spa Waters; newly-invented Writing Fluids;
Etching on Steel or Iron; with an extensive Variety of et cætera.
Third Edition. 18mo. 6s.
“We gladly welcome Mr. Beale’s work. The observations are those of a
most experienced and intelligent practitioner, and do equal credit to his
head and heart. It is not to the lay reader only that Mr. Beale’s work will be
acceptable, and we augur for it an extensive popularity.”—Lancet.
“Although addressed to the public, a vast variety of excellent practical
matter is contained in it, which is calculated to interest the practitioner. It
conveys in an agreeable and epistolary style most of the important truths
connected with preventive medicine, and their practical application on the
development and maturity of mind and body. Mr. Beale’s volume is
calculated to make a favourable impression on the minds of all intelligent
readers.”—Dublin Quarterly Journal.
MR. BEASLEY.
I.
THE BOOK OF PRESCRIPTIONS; containing 2900
Prescriptions. Collected from the Practice of the most eminent
Physicians and Surgeons, English and Foreign. 24mo. cloth, 6s.
II.
THE DRUGGISTS’ GENERAL RECEIPT-BOOK; comprising
a copious Veterinary Formulary and Table of Veterinary
Materia Medica; Patent and Proprietary Medicines, Druggists’
Nostrums, &c.; Perfumery, Skin Cosmetics, Hair Cosmetics,
and Teeth Cosmetics; Beverages, Dietetic Articles, and
Condiments; Trade Chemicals, Miscellaneous Preparations and
Compounds used in the Arts, &c.; with useful Memoranda and
Tables. Third Edition. 24mo. cloth, 6s.
III.
THE POCKET FORMULARY AND SYNOPSIS OF THE
BRITISH AND FOREIGN PHARMACOPŒIAS; comprising
standard and approved Formulæ for the Preparations and
Compounds employed in Medical Practice. Fifth Edition,
corrected and enlarged. 24mo. cloth, 6s.
“In our opinion, he has conferred a signal benefit upon the art of surgery
by his improvement of the mode of employing pressure, and upon the
science by his ingenious and philosophical exposition of its operation.”—
Medico-Chirurgical Review.
“One of the most complete manuals that has for a long time been given to
the chemical student. Every process is indicated with clearness, and the
manipulatory details are assisted by an extensive series of woodcuts.”—
Athenæum.
II.
MEDICAL CHEMISTRY; with Illustrations on Wood. Second
Edition. Fcap. 8vo. cloth, 6s. 6d.
“We have examined this treatise, and we can recommend it to the student
as a useful elementary guide. The illustrations are numerous and accurate,
and well calculated to aid diagnosis.”—Medical Gazette.
“In Dr. Budd’s work the practitioner will find abundant instructions upon
symptoms and treatment. We hope the specimen we have exhibited will
induce many to search the work for themselves.”—Lancet.
⁂ “The whole work has been most carefully revised; and the Author
ventures to think that the present Edition more completely represents the
state of the Science at the period of its publication than any of its
predecessors have done. He can honestly say, that he has spared no time or
labour in its preparation which it has been in his power to bestow.”—Extract
from Preface.
III.
A MANUAL OF PHYSIOLOGY. With numerous Illustrations
on Steel and Wood. Second Edition. Fcap. 8vo. cloth, 12s. 6d.
“Dr. Carpenter has brought up his Manual, in this new and beautiful
edition, to the present state of physiological science. The work is complete.
We recommend it as an admirable text-book.”—London Journal of
Medicine.
“We can strongly recommend this volume to the student. This second
edition contains the latest additions to physiological science.”—Medical
Gazette.
“Mr. Chapman has done much by directing the attention of the profession
to the advantages of this combined treatment. We have read his work with
much pleasure, and have used the compress, straps of linen, and roller, as
directed, and have found them to answer admirably well.”—Dublin
Quarterly Medical Journal.
DR. G. C. CHILD.
ON INDIGESTION, AND CERTAIN BILIOUS DISORDERS
OFTEN CONJOINED WITH IT. Second Edition. 8vo. cloth, 6s.
DR. CONOLLY.
THE CONSTRUCTION AND GOVERNMENT OF LUNATIC
ASYLUMS AND HOSPITALS FOR THE INSANE. With Plans.
Post 8vo. cloth, 6s.
“Mr. Cooper’s book has reminded us, in its easy style and copious detail,
more of Watson’s Lectures, and we should not be surprised to see it occupy
a similar position to that well-known work in professional estimation.”—
Medical Times.
MR. COOPER,
MR. COOLEY.
DR. COTTON,
MR. COULSON,
“Mr. Coulson’s work may be stated to be full and practical, to fill a vacant
space in Medical Literature, and to be highly valuable to both students and
practitioners.”—Medical Times.
“The practical and comprehensive character of Mr. Coulson’s volume
claims for it a place in the library of every surgeon who desires to be on a
level with modern improvements.”—London Journal of Medicine.
II.
ON LITHOTRITY AND LITHOTOMY; with Engravings on
Wood. 8vo. cloth, 8s.
DR. DAVEY,