Human Resource Management
Mock Exam
Course Introduction
Human Resource Management explores the fundamental principles and practices involved in recruiting, hiring, training, and retaining an effective workforce. The course covers key topics such as job analysis, performance appraisal, compensation, employee relations, legal compliance, and strategic planning in HR. Students will analyze real-world case studies and develop skills necessary for addressing workplace challenges, fostering a productive organizational culture, and managing diversity and inclusion. Emphasis is placed on the evolving role of HR professionals in supporting organizational goals and adapting to changes in the global business environment.
Recommended Textbook
Payroll Accounting 2018 28th Edition by Bernard J. Bieg
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6 Chapters
398 Verified Questions
398 Flashcards
Source URL: https://quizplus.com/study-set/3737
Page 2
Chapter 1: The Need for Payroll and Personal Records
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70 Verified Questions
70 Flashcards
Source URL: https://quizplus.com/quiz/74510
Sample Questions
Q1) Under the Family and Medical Leave Act,employers can exempt an employee who has not worked for the employer for at least one year and has worked for the company for at least 1,250 hours in the last year.
A)True
B)False Answer: True
Q2) The Fair Labor Standards Act is commonly known as the Federal Wage and Hour Law.
A)True
B)False Answer: True
Q3) Which of the following is a part of the social security program?
A) Federal unemployment taxes (FUTA)
B) State income tax withholding
C) Medicare
D) Federal income tax withholding
E) All are part of the social security program
Answer: C
To view all questions and flashcards with answers, click on the resource link above. Page 3
Chapter 2: Computing Wages and Salaries
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80 Verified Questions
80 Flashcards
Source URL: https://quizplus.com/quiz/74509
Sample Questions
Q1) Under the continental system of recording time,9:00 a.m.is recorded as 900 while 9:00 p.m.is recorded as 2100.
A)True
B)False
Answer: True
Q2) One of the tests to be met for the white-collar exemption for an executive is to be paid a salary of at least $1,000 per week.
A)True
B)False
Answer: False
Q3) Rest periods and coffee breaks may be required by all of the following except:
A) a union contract.
B) a state legislation.
C) a municipal legislation.
D) the FLSA.
E) none of the above.
Answer: D
To view all questions and flashcards with answers, click on the resource link above. Page 4
Chapter 3: Social Security Taxes
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72 Verified Questions
72 Flashcards
Source URL: https://quizplus.com/quiz/74508
Sample Questions
Q1) Form 941 is due on or before the 15th day of the month following the close of the calendar quarter for which the return is made.
A)True
B)False
Answer: False
Q2) FICA defines wages as including the cash value of meals provided for the convenience of the employees.
A)True
B)False
Answer: True
Q3) The OASDI taxable wage base is correctly defined as:
A) all amounts earned by an employee during a calendar year.
B) the maximum amount of wages during a calendar year that is subject to the OASDI tax.
C) all amounts paid an employee during a calendar year.
D) all amounts either earned by,or paid to,an employee during a calendar year.
E) none of the above.
Answer: B
To view all questions and flashcards with answers, click on the resource link above. Page 5
Chapter 4: Income Tax Withholding
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56 Verified Questions
56 Flashcards
Source URL: https://quizplus.com/quiz/74507
Sample Questions
Q1) 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
Q2) On August 1,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 3.
A)True
B)False
Q3) 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
Q4) 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
To view all questions and flashcards with answers, click on the resource link above. Page 6
Chapter 5: Unemployment Compensation Taxes
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66 Verified Questions
66 Flashcards
Source URL: https://quizplus.com/quiz/74506
Sample Questions
Q1) A federal unemployment tax is levied on:
A) employees only.
B) both employers and employees.
C) employers only.
D) government employers only.
E) no one.
Q2) FUTA tax deposits cannot be paid electronically.
A)True
B)False
Q3) For FUTA purposes,an employer can be any one of the following except:
A) an individual.
B) a partnership.
C) a trust.
D) a corporation.
E) All of the above can be employers.
Q4) Advance payments for work done in the future are not taxable wages for FUTA purposes.
A)True B)False
To view all questions and flashcards with answers, click on the resource link above. Page 7
Chapter 6: Analyzing and Journalizing Payroll
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54 Verified Questions
54 Flashcards
Source URL: https://quizplus.com/quiz/74505
Sample Questions
Q1) A debit to the employees FIT payable account removes the liability for the amount of federal income taxes withheld from employees' wages.
A)True
B)False
Q2) Under the provisions of the Consumer Credit Protection Act,an employer can discharge an employee simply because the employee's wage is subject to garnishment for a single indebtedness.
A)True
B)False
Q3) When withheld union dues are turned over to the union by the employer,a journal entry is made debiting the liability account and crediting the cash account.
A)True
B)False
Q4) Refer to Exhibit 6-1.Journalize the entry to deposit the FICA and FIT taxes.
Q5) The FICA taxes on the employer represent both business expenses and liabilities of the employer.
A)True B)False
To view all questions and flashcards with answers, click on the resource link above. Page 8