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EXAMINATION QUESTIONS
To aid instructors using Payroll Accounting, we have provided a section of examination
questions in this manual. The section contains true-false and multiple-choice questions
for Chapter 1, with the addition of short problems for Chapters 2, 3, 4, 5, and 6, ar-
ranged according to the presentation of the subject matter within these chapters of the
textbook.
There is a sufficient number of test questions so that you may vary your examina-
tions from semester to semester or prepare different examinations for each section of
the course you may be teaching. Each of the true-false and multiple-choice questions is
preceded by a letter answer to the question and a page reference to the textbook page
upon which the answer may be found.
CHAPTER 1
True-False Questions
T 1. The current minimum wage set by the Fair Labor Standards Act is
1–3 $7.25 per hour.
F 2. The FLSA imposes no recordkeeping requirements on employers.
1–3
T 3. The employer is required by the FLSA to display a poster that informs
1–3 employees of the provisions of the law.
F 4. All states have set their minimum wage to be the same as the federal
1–3 government.
F 5. Restrictions on the employment of child labor are established by the
1–4 Federal Insurance Contributions Act.
F 6. The FLSA provides health insurance for the aged and disabled
1–4 (Medicare).
T 7. The tax paid to the federal government for unemployment taxes is
1–4 used for paying state and federal administrative expenses of the un-
employment program.
T 8. The Self-Employment Contributions Act imposes a tax on the net earn-
1–4 ings from self-employment derived by an individual from any trade or
business.
F 9. Each state imposes an income tax on employees that is 2 percent of
1–4 gross wages.
F 10. Only six states do not impose a state unemployment tax on employers
1–4 in their state.
E–1
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
T 11. One of the provisions of coverage of the Civil Rights Act is that the
1–6 employer must have 15 or more workers.
F 12. Title VII of the Civil Rights Act protects all employees from arbitrary
1–6 dismissal.
T 13. By the use of executive orders, the federal government has banned
1–7 discrimination in employment on government contracts.
T 14. Employers not subject to Title VII coverage may come within the scope
1–7 of the Civil Rights Act by reason of a contract or subcontract involving
federal funds.
T 15. Under the Civil Rights Act of 1964, the U.S. government is classified
1–6 as an exempt employer.
T 16. An exception to the protection that the Age Discrimination in Employ-
1–7 ment Act provides for all workers over 40 involves executives who are
65 or older and who have held high policy-making positions during the
two-year period prior to retirement.
T 17. Under the Federal Personal Responsibility and Work Opportunity Rec-
1–7 onciliation Act, every employer is required to report the name, address,
and social security number of each new employee to the appropriate
state agency.
T 18. Form I-9 must be completed by each new hire.
1–8
F 19. Employers are now required to photocopy new employees’ Form I-9
1–8 documents.
T 20. In order for the Walsh-Healey Public Contracts Act to protect laborers
1–8 for contractors who furnish materials to any agency of the United
States, the contract amount must be at least $10,000.
F 21. Under FMLA, the time off must be used in one uninterrupted period of
1–9 time.
T 22. Under the Family and Medical Leave Act, an employer can substitute
1–9 an employee’s earned paid leave for any part of the 12-week family
leave.
F 23. FUTA was designed to ensure that workers who are covered by pen-
1–10 sion plans receive benefits from those plans.
T 24. Under ERISA, vesting conveys to employees the right to share in a
1–10 retirement fund in the event they are terminated before the normal
retirement age.
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Examination Questions/Chapter 1 E–3
T 25. Under ERISA, if there is a pension plan, every employee is eligible af-
1–10 ter reaching age 21 or completing one year of service, whichever is
later.
T 26. ERISA provides for full vesting of the employer’s contributions in three
1–10 years or gradually over six.
F 27. The total cost of workers’ compensation insurance is borne by the
1–11 employees.
T 28. Workers’ compensation insurance premiums for employers vary
1–11 according to the different degrees of danger in various classes of jobs
and employers’ accident experience rate.
F 29. Workers’ compensation benefits are paid directly to the employer.
1–11
F 30. Only one state has passed a law to provide disability benefits to em-
1–12 ployees absent from their jobs due to illness, accident, or disease not
arising out of their employment.
F 31. The requisition for personnel form is sent to the Payroll Department so
1–13 that the new employee can be properly added to the payroll.
F 32. Employment application forms are usually discarded when the appli-
1–14 cant is hired.
T 33. Questions pertaining to religion, gender, national origin, or age are
1–14 allowed on application forms when these are bona fide occupational
qualifications for a job.
F 34. Most firms are now using a standard reference inquiry form, supplied
1–14 by the IRS.
T 35. If an investigative consumer report is being checked, the job applicant
1–17 must be notified in writing by the employer that such a report is being
sought.
F 36. There are no states that allow employees to access their personnel
1–19 files.
F 37. The payroll register is a separate payroll record that is kept on each
1–19 employee.
T 38. A payroll register lists all employees who have earned remuneration,
1–19 the amount of remuneration, the deductions, and the net amount paid
for each pay period.
F 39. The amounts needed for the payroll entries in the journal come from
1–20 the employee’s earnings record.
F 40. The trend toward outsourcing of payroll operations has weakened in
1–21 recent years.
© 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
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Papuan Blacksmiths.
But to be a blacksmith in ever so rude and humble a way, certain
tools are absolutely necessary; the ambitious one must have a fire, a
hammer, an anvil, and last, though most important of all, a pair of
bellows. A fire he has; for a hammer his old stone-headed club does
service; a handy bit of rock serves as an anvil; it is the bellows which
is the toughest obstacle; and there can be little doubt that many a
grand notion of blacksmithery has been nipped in the bud because
of the projector’s inability to find anything animate or inanimate of so
accommodating a nature as to hold and husband for his
convenience so slippery a thing as the wind. Wonderful are the
devices resorted to, all however more or less tedious and imperfect;
of all sorts and sizes, from the bottle-like bag which the blacksmith
holds under his arm, extracting therefrom a feeble blast as a
Highlander manufactures bag-pipe music, to the elaborate machine
in vogue in certain parts of Polynesia. Take that used by the
Papuans as an example. Here we find two hollow pillars of wood
fixed close together and furnished within a foot of the ground with a
connecting pipe terminating in a nozzle. The interior of the pillars are
perfectly smooth and furnished each with a “sucker” consisting of a
sort of mop of finely-shredded bark; squatting on the top of these
pillars the bellows-blower takes the mop-handles in hand and works
them up and down, causing a tolerably strong and regular blast to
emit from the nozzle.
It is related by the missionary Ellis, that King Pomare entering one
day the shed where an European blacksmith was employed, after
gazing a few minutes at the work, was so transported at what he saw
that he caught up the smith in his arms and, unmindful of the dirt and
perspiration inseparable from his occupation, most cordially
embraced him, and saluted him according to the custom of the
country by touching noses.
Le Vaillant, while travelling in Southern Africa, on one occasion
saw a number of Caffres collected at the bottom of a rocky
eminence, round a huge fire, and drawing from it a pretty large bar of
iron red-hot. Having placed it on the anvil they began to beat it with
stones exceedingly hard and of a shape which rendered them easy
to be managed by the hand. They seemed to perform their work with
much dexterity. But what appeared most extraordinary was their
bellows, which was composed of a sheepskin properly stripped off
and well sewed. Those parts that covered the four feet had been cut
off, and placed in the orifice of the neck was the mouth of a gun-
barrel around which the skin was drawn together and carefully
fastened. The person who used this instrument, holding the pipe to
the fire with one hand, pushed forwards and drew back the extremity
of the skin with the other, and though this fatiguing method did not
always give sufficient intensity to the fire to heat the iron, yet these
poor Cyclops, acquainted with no other means, were never
discouraged. Le Vaillant had great difficulty to make them
comprehend how much superior the bellows of European forges
were to their invention, and being persuaded that the little they might
catch of his explanation would be of no real advantage to them,
resolved to add example to precept and to operate himself in their
presence. Having dispatched one of his people to the camp with
orders to bring the bottoms of two boxes, a piece of a summer kross,
a hoop, a few small nails, a hammer, a saw, and some other tools,
as soon as he returned our traveller formed in a very rude manner a
pair of bellows about as powerful as those generally used in
kitchens. Two pieces of hoop placed in the inside served to keep the
skin always at an equal distance, and a hole made in the under part
gave a readier admittance to the air, a simple method of which they
had no conception, and for want of which they were obliged to waste
a great deal of time in filling their sheepskin. Le Vaillant had no iron
pipe; but as he only meant to make a model he fixed to the extremity
a toothpick case after sawing off one of its ends. He then placed the
instrument on the ground near the fire, and having fixed a forked
stick in the ground, laid across it a kind of lever, which was fastened
to a bit of packthread proceeding from the bellows, and to which was
fixed a piece of lead weighing seven or eight pounds. The Caffres
with great attention beheld all these operations, and evinced the
utmost anxiety to discover what would be the result; but they could
not restrain their acclamations when they saw our traveller by a few
easy motions and with one hand give their fire the greatest activity
by the velocity with which he made his machine draw in and again
force out the air. Putting some pieces of iron into the fire he made
them in a few minutes red-hot which they undoubtedly could not
have done in half an hour. This specimen of his skill raised their
astonishment to the highest pitch: they were almost convulsed and
thrown into a delirium. They danced and capered around the
bellows, each tried them in turn, and they clapped their hands the
better to testify their joy. They begged him to make them a present of
this wonderful machine and seemed to wait for his answer with
impatience, not imagining that he would readily give up so valuable a
piece of furniture. To their extreme satisfaction he granted their
request, and they undoubtedly yet preserve a remembrance of that
stranger who first supplied them with the most essential instrument
of metallurgy.
PART X
INCIDENTS OF PERSONAL PERIL AND DISCOMFORT OF TRAVELLERS AND
EXPLORERS.
CHAPTER XXV.
A night’s lodging at Brass—Delightful bedfellows—Sleeping out on the
Gambia—“Voices of the Night”—Lodging “up a tree”—Half a cigar
for supper—The “leafy couch” abandoned—The bright side of the
picture—Dr. Livingstone no washerwoman—An alarming
“camping out” incident—The terrible tsetse—The camp in the
wilderness—The privileges and perquisites of a Pagazi—No
finery worn on the road—Recreation on the march—Daily life of
an Eastern African—His sports and pastimes—Approaching a
cannibal shore.