Human Resource Management Practice Exam
Course Introduction
Human Resource Management is a comprehensive study of the strategies, practices, and processes involved in effectively managing an organizations most valuable asset its people. This course explores key topics such as recruitment and selection, training and development, compensation and benefits, performance management, labor relations, and employment law. Students will learn about workforce planning, motivation, diversity management, ethical considerations, and the impact of globalization and technology on HR practices. Through case studies and real-world examples, the course emphasizes the role of HR in fostering organizational success and adapting to the dynamic demands of todays workplace.
Recommended Textbook
Payroll Accounting 2017 3rd Edition by Jeanette Landin
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6 Chapters
427 Verified Questions
427 Flashcards
Source URL: https://quizplus.com/study-set/2738
Page 2
Chapter 1: Payroll Practices and System Fundamentals
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70 Verified Questions
70 Flashcards
Source URL: https://quizplus.com/quiz/54634
Sample Questions
Q1) The payroll accountant for Candor,Inc.was found to have issued payroll checks in the name of several terminated employees.Upon investigation,the checks were all deposited to the same bank account,which was owned by the payroll accountant.Which ethical principle did the payroll accountant violate?
A) Responsibilities
B) Public Interest
C) Objectivity and Independence
D) Integrity Answer: D
Q2) Payroll accounting systems may involve an integrated software package that contains business-planning tools.
A)True
B)False Answer: True
Q3) The Lilly Ledbetter Act of 2009 mandated equal pay for men and women who perform identical tasks.
A)True
B)False
Answer: False
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Page 3
Chapter 2: Payroll System Procedures
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70 Verified Questions
70 Flashcards
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Sample Questions
Q1) Which pay frequency has 26 pay periods per year?
A) Bimonthly
B) Biweekly
C) Semimonthly
D) Semi-weekly
Answer: B
Q2) _______________________ pay is based on sales revenue,while _______________ pay is based on manufacturing.
A) Exempt;nonexempt
B) Commission;overtime
C) Piece-rate;commission
D) Commission: piece-rate
Answer: D
Q3) Foreign workers in the United States are subject to new hire reporting regulations.
A)True
B)False
Answer: True
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4
Chapter 3: Gross Pay Computation
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76 Verified Questions
76 Flashcards
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Sample Questions
Q1) As of December 2016,the minimum wage for salaried employees is:
A) $893/week.
B) $903/week.
C) $913/week.
D) $923/week.
Answer: C
Q2) The purpose of using combination pay methods is to:
A) Reduce salary expenses by offering variable compensation.
B) Cross-train employees in various company functions.
C) Offer employees an incentive for increased performance.
D) Meet minimum wage requirements and offer pay for performance.
Answer: D
Q3) Piece-rate pay is used for employees who participate materially in the sale of manufacturing components.
A)True
B)False
Answer: False
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Chapter 4: Employee Net Pay and Pay Methods
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70 Verified Questions
70 Flashcards
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Sample Questions
Q1) Which Act extended health care benefits to employee dependents until age 26?
A) Health Insurance Portability and Affordability Act
B) Americans with Disabilities Act
C) Family Medical Leave Act
D) Affordable Care Act
Q2) Which of the following is true about cash as a method of paying employees?
A) Cash is the most secure payment method.
B) Cash is the most widely used payment method.
C) Cash is readily transferable and highly liquid.
D) Cash is the most convenient pay method for employers.
Q3) Disposable income is defined as:
A) An employee's net pay less living expenses like rent and utilities.
B) An employee's taxable income less Understand Post-Tax Deductions.
C) An employee's gross pay less Identify Pre-Tax Deductions.
D) An employee's pay after legally required deductions have been withheld.
Q4) If a firm has fewer than 100 employees,which of the following is true?
A) It must offer an ESOP.
B) Direct deposit of employee pay is mandatory.
C) It must match employee contributions to federal income tax.
D) It may offer a SIMPLE defined contribution plan.
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Chapter 5: Employer Payroll Taxes and Labor Planning
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71 Verified Questions
71 Flashcards
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Sample Questions
Q1) Form 940 is the report of tax liability for monthly schedule depositors.
A)True
B)False
Q2) Which of the following items is always the employer's sole responsibility?
A) SUTA taxes
B) FUTA taxes
C) Federal income tax
D) FICA taxes
Q3) Collin's Pool Service files a Form 944 to report its payroll tax liability.Line 5 had a total of $2,648.96.Line 13m in Part 2 reported wages of $2,649.00.What needs to be done to reconcile the two amounts?
A) $0.04 needs to be added via line 6 for the current year's adjustments.
B) $0.04 needs to be subtracted via line 6 for the current year's adjustments.
C) Nothing needs to be done because both totals are correctly computed.
D) Change line 5 to match line 13m.
Q4) Payroll taxes for which the employer is responsible for paying a percent of employee compensation include FICA taxes,federal income tax,and FUTA tax.
A)True
B)False
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Chapter
6:
Payroll Register, employees Earning Records, and Accounting System Entries
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70 Verified Questions
70 Flashcards
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Sample Questions
Q1) What is the term for transferring data from the General Journal to the General Ledger?
A) Cross-referencing
B) Ledgering
C) Posting
D) Transcribing
Q2) The _______ is the master document that contains an employee's marital status,deductions,and year-to-date earnings.
A) Payroll register
B) Form W-4
C) Employee earnings record
D) Personnel file
Q3) What does the term "billable time" mean as it pertains to payroll accounting?
A) It is employee labor that may be billed to customers.
B) It is employee labor that does not pertain to labor on customer jobs.
C) It is non-employee labor that the company must pay.
D) It is non-traceable labor that a company must absorb as overhead.
Q4) In the General Ledger,the debit column reflects the balance of the account.
A)True
B)False
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