91. Payroll counting levied versus employees come to be liabilities  A. the first of the adhering to monthB. at the moment the payroll is paidC. when deserve by the employeeD. at the end of an accountancy period


92. The adhering to totals for the month that June were taken indigenous the payroll register of Arcon Company: 

Salaries expense


Social security and also Medicare taxes withheld


Income counting withheld


Retirement Savings




The entry to document the payment of net pay would incorporate a  A. debit to wages Payable for $14,000B. Debit to incomes Payable for $9,425C. Credit to Salaries expense for $9,425D. Credit to wages Payable because that $9,425


93. Which of the following will have actually no result on an employee’s take-home pay? A. Social security taxB. Unemployment taxC. Marital statusD. Number the exemptions claimed


94. Which the the following are contained in the employer's payroll taxes? A. SUTA taxesB. FUTA taxesC. FICA taxesD. all the the above


95. Most employers are required to withhold native employees because that  A. both federal and state joblessness compensationB. only federal unemployment compensation taxC. only federal income taxD. only state joblessness compensation tax


96. Each year over there is a ceiling for the amount the is topic to all of the following except A. social protection taxB. federal earnings taxC. federal unemployment taxD. state unemployment tax


97. Assuming no employees room subject to ceilings for their earnings, Moore company has the following information because that the pay duration of December 15 - 31, 20xx.

Gross payroll



Federal earnings tax withheld


Social security rate



Federal unemployment taxation rate


Medicare rate



State unemployment tax rate







Salaries Payable would certainly be taped for  A. $18,000B. $12,950C. $12,650D. $11,534


98. Most employers space levied a tax on payrolls for  A. sales taxB. medical insurance money premiumsC. federal joblessness compensation taxD. union dues


99. Payroll entries space made v data from the  A. wage and also tax statementB. employee's earning recordC. employer's quarterly federal taxes returnD. payroll register


100. Which of the adhering to forms is typically given to employees at the end of the calendar year so that employees can record their individual earnings tax forms? A. Employment Withholding pin money Certificate (W-4)B. Wage and Tax explain (Form W-2)C. Employer's Quarterly Federal tax Return (Form 941)D. 401k plans