Business Office Technology
Mock Exam
Course Introduction
Business Office Technology is a course designed to equip students with the essential technical and administrative skills required for modern office environments. The curriculum covers a wide range of topics, including office software applications such as word processing, spreadsheets, presentation creation, and database management. Students also learn effective communication, records management, scheduling, and workplace professionalism. Emphasis is placed on mastering current business technologies, fostering problem-solving abilities, and preparing for efficient workflow in a fast-paced, digitally driven office setting.
Recommended Textbook
Payroll Accounting 2019 5th Edition by Jeanette Landin
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7 Chapters
526 Verified Questions
526 Flashcards
Source URL: https://quizplus.com/study-set/3734
Page 2
Chapter 1: Payroll Practices and System Fundamentals
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75 Verified Questions
75 Flashcards
Source URL: https://quizplus.com/quiz/74470
Sample Questions
Q1) The ________ prohibited discrimination based on race,creed,color,gender,or national origin.
A)Lilly Ledbetter Fair Pay Act of 2009
B)Civil Rights Act of 1964
C)Equal Pay Act of 1963
D)Fair Labor Standards Act of 1935
Answer: B
Q2) An accountant must remain current in his or her knowledge of current payroll practices,according to the ethical principle of ________.
A)Responsibilities
B)Public Interest
C)Due Care
D)Integrity
Answer: C
Q3) Payroll accounting systems may involve an integrated software package that contains business-planning tools.
A)True
B)False
Answer: True
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Page 3
Chapter 2: Payroll System Procedures
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78 Verified Questions
78 Flashcards
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Sample Questions
Q1) A ________ employee is eligible for company benefits whereas a ________ employee is not.
A)independent contractor;temporary
B)temporary;part-time
C)leased;temporary
D)temporary;leased
Answer: C
Q2) Well-designed internal controls promote: (You may select more than one answer. )
A)Legal compliance and file integrity.
B)Opportunities for defalcation.
C)Protection against embezzlement.
D)Audit trail support.
Answer: A,C,D
Q3) Upon termination,which of the following must be included in an employee's final pay?
A)Hours worked.
B)Vacation previously paid.
C)Severance pay.
D)Sick time accrued but not used.
Answer: A
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Chapter 3: Gross Pay Computation
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83 Verified Questions
83 Flashcards
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Sample Questions
Q1) Thaddeus is a salaried exempt worker who earns $57,500 per year for a 45-hour workweek.During a biweekly pay period,he worked 105 hours.What is his gross pay?
A)$2,211.54
B)$2,764.42
C)$2,395.83
D)$2,579.85
Answer: A
Q2) Lawrin is a real-estate salesperson whose compensation is commission-only.She earns a 3% commission on the sale price of each house that she sells and receives 1.5% commissions at the end of each month (the broker retains the rest per the employment agreement).During the month of July,Lawrin sold two houses totaling $385,420.What is her gross pay for the month of July?
A)$5,620.00
B)$5,781.30
C)$11,562.00
D)$8,623.50
Answer: B
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Page 5
Chapter 4: Fringe Benefits and Voluntary Deductions
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75 Verified Questions
75 Flashcards
Source URL: https://quizplus.com/quiz/74467
Sample Questions
Q1) Which of the following deductions may be taken on a pre-tax basis? (You may select more than one answer. )
A)Cafeteria plan
B)Garnishments
C)Health insurance
D)Retirement plan
Q2) Which of the following are examples of defined contribution plans? (You may select more than one answer. )
A)SIMPLE
B)403(b)
C)Pension
D)IRA
Q3) What is the term for a tax-favorable IRA is set up by or for the employee,and the employer contributes the funds into the account?
A)IRA
B)SIMPLE
C)ESOP
D)SEP
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6
Chapter 5: Employee Net Pay and Pay Methods
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70 Verified Questions
70 Flashcards
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Sample Questions
Q1) What is a disadvantage to using paycards as a method of transmitting employee compensation?
A)Convenience of retrieving pay disbursements.
B)Potential withdrawal and point-of-sale limitations.
C)Ease of paying traveling employees.
D)Acceptance of paycards at many locations.
Q2) Which of the following payment methods is growing in popularity among employees?
A)Cash
B)Check
C)Direct Deposit
D)Paycard
Q3) Garnishments may include deductions from employee wages on a post-tax basis for items such as: (You may select more than one answer. )
A)Charitable contributions.
B)Union Dues.
C)Child Support payments.
D)Consumer Credit liens.
Q4) Charitable contributions are an example of post-tax voluntary deductions.
A)True
B)False
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Chapter 6: Employer Payroll Taxes and Labor Planning
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73 Verified Questions
73 Flashcards
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Sample Questions
Q1) Dena's Decorations is a South Carolina business that has a SUTA rate of 3.6% and an annual SUTA wage base of $14,000.The employee earnings for the past calendar year are: B.Gilfilan $22,180,P.Laubach $37,690,S.Loftin $15,320,M.Moravec $9,840. What are the FUTA and SUTA tax liabilities for Dena's Decorations?
A)FUTA $1,686.20;SUTA $168
B)FUTA $168;SUTA $1,866.24
C)FUTA $1,686.20;SUTA $531.36
D)FUTA $531.36;SUTA $2,102.58
Q2) Francesca earns $2,400 per pay period.Compute the FICA taxes for both employee and employer share.What is the total FICA tax liability for Francesca's pay per pay period? (Assume that Francesca has not met the FICA wage base. )
A)$297.60
B)$332.40
C)$218.40
D)$367.20
Q3) Mandatory employer-paid payroll taxes are known as statutory deductions.
A)True
B)False
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8
Chapter 7: The Payroll Register, employees Earnings
Records, and Accounting System Entries
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72 Verified Questions
72 Flashcards
Source URL: https://quizplus.com/quiz/74464
Sample Questions
Q1) What is true about the trial balance?
A)It contains a detailed listing of every transaction during a period.
B)It may contain whatever accounts the accountant wishes to include.
C)Payroll accounts do not appear on it because of their changeable nature.
D)The total of the debits must equal the total of the credits.
Q2) How does the payroll register connect with the employees' earnings records?
A)Both documents contain information about the employee's address and job title.
B)Both documents contain details of employee earnings,deductions,and disbursement for a pay period.
C)Both documents contain year-to-date totals of taxes.
D)Both documents contain information from multiple pay periods.
Q3) Which of the following columns would be used as part of a general journal entry?
(You may select more than one answer. )
A)Net pay
B)Total overtime earnings
C)Earnings subject to FICA tax
D)Health insurance payable
Q4) In the General Ledger,the debit column reflects the balance of the account.
A)True
B)False
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