91. Payroll taxes levied versus employees end up being liabilities  A. the first of the complying with monthB. at the moment the payroll is paidC. when earned by the employeeD. at the end of an audit period


92. The following totals for the month of June were taken from the payroll register of Arcon Company: 

Incomes expense


Social defense and also Medicare Taxes withheld


Income Taxes withheld


Retirement Savings




The enattempt to record the payment of net pay would include a  A. delittle to Earnings Payable for $14,000B. Debit to Incomes Payable for $9,425C. Credit to Salaries Expense for $9,425D. Credit to Incomes Payable for $9,425


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


94. Which of the complying with are consisted of in the employer's payroll taxes? A. SUTA taxesB. FUTA taxesC. FICA taxesD. all of the above


95. Most employers are forced to withhost from employees for  A. both federal and state unemployment compensationB. just federal unemployment compensation taxC. just federal revenue taxD. only state joblessness compensation tax


96. Each year there is a ceiling for the amount that is subject to all of the following except A. social defense taxB. federal income taxC. federal unemployment taxD. state unemployment tax


97. Assuming no employees are topic to ceilings for their revenue, Moore Company kind of has the following information for the pay duration of December 15 - 31, 20xx.

Gross payroll



Federal earnings taxes withheld


Social defense rate



Federal unemployment tax rate


Medicare rate



State unemployment tax rate







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


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


99. Payroll entries are made through information from the  A. wage and also tax statementB. employee's earning recordC. employer's quarterly federal tax returnD. payroll register


100. Which of the complying with creates is commonly provided to employees at the finish of the calendar year so that employees have the right to file their individual income taxes forms? A. Employment Withholding Allowance Certificate (W-4)B. Wage and also Tax Statement (Form W-2)C. Employer's Quarterly Federal Tax Return (Form 941)D. 401k plans