Professional Documents
Culture Documents
Solution Manual:
https://testbankpack.com/p/solutions-manual-for-payroll-
accounting-2016-26th-edition-bieg-toland-1305665910-
9781305665910/
Chapter 1
True / False
1. The current minimum wage set by the Fair Labor Standards Act is $7.25 per hour.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.1 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CNB
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ1-8BOU-EAT1-CT1U-
GP3S-GYSU-O3DD-8YSU-GQDG-GOSS-CPTA-CRSS-NQBT-CRHU-KPB3-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
3. The employer is required by the FLSA to display a poster that informs employees of the provisions of the law.
a. True
Cengage Learning Testing, Powered by Cognero Page 1
Chapter 1
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.3 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBA
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJI-CFTS-KA5G-CA5S-NP3I-
GHSU-OCBS-8YSU-NCT1-GOSS-RA5N-GASS-K3T1-CTTG-EPTZ-E7JI-YT4D-JFNN-
4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
4. All states have set their minimum wage to be the same as the federal government.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.4 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CNG
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMN-CA4D-1PBZ-CC3G-
CC3I-GCSS-KAJI-8YSU-NPBW-GOSU-EC3A-8RSU-GCUD-GFUD-QPTI-E7JI-YT4D-
JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
5. Under the Federal Insurance Contributions Act, the Medicare portion of the tax is only paid by the employer.
a. True
b. False
ANSWER: False
POINTS: 1
6. The FLSA provides health insurance for the aged and disabled (Medicare).
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.6 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CNR
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMR-GA5D-1C3I-CP1D-
YCJA-8YSU-NCDG-CRSU-CPBT-GOSS-ECUG-COSS-ECBO-GH3D-O3TS-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
7. The tax paid to the federal government for unemployment taxes is used for paying state and federal administrative
expenses of the unemployment program.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
Cengage Learning Testing, Powered by Cognero Page 3
Chapter 1
LEARNING OBJECTIVES: PAYR.BIEG.14.7 - LO: 1
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CND
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMR-8R4U-RPTZ-CO4D-
NPBI-GHSU-YPT1-8RSU-KPTZ-GOSS-RC3O-CRSS-RPBU-C3TD-OCUR-E7JI-YT4D-
JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
8. The Self-Employment Contributions Act imposes a tax on the net earnings from self-employment derived by an
individual from any trade or business.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.8 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBU
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJO-CTUG-N3T3-CJUD-
OA3W-GHSU-1PT1-CESS-NPUG-GOSU-ECTS-CWSS-R3TZ-CE3G-RP5N-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
9. Each state imposes an income tax on employees that is 2 percent of gross wages.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.9 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
10. Only six states do not impose a state unemployment tax on employers in their state.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.10 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBT
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ1-GY4S-G3TS-CTTU-
YCBS-COSU-CAUD-8RSS-KQDB-GOSU-GCMN-CWSU-RCJA-COAU-QPT1-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
11. One of the provisions of coverage of the Civil Rights Act is that the employer must have 15 or more workers.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.11 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM
DATE MODIFIED: 7/21/2015 2:09 PM
12. Title VII of the Civil Rights Act protects all employees from arbitrary dismissal.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.12 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBZ
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJO-GC5S-EPDD-GTUD-
K3DR-GYSS-RPT1-8RSS-RCMB-GOSU-QCJW-GCSU-YC3A-COAS-K3B3-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
13. By the use of executive orders, the federal government has banned discrimination in employment on government
contracts.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.13 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBS
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ3-GFTD-YP5G-GYAG-
14. Employers not subject to Title VII coverage may come within the scope of the Civil Rights Act by reason of a contract
or subcontract involving federal funds.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.14 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBI
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJZ-GFUD-RCUF-GEHU-
QCJW-GESU-N3J3-CRSU-EAJU-GOSU-NATU-8RSU-G3BS-CJOU-KPTO-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
15. Under the Civil Rights Act of 1964, the U.S. government is classified as an exempt employer.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.15 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CBW
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJZ-GO5G-G3TZ-GH3D-
YPDD-GHSU-Y3MN-8RSS-NPB1-GOSU-OC5R-GOSU-C3J3-8YAD-O3TT-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
Cengage Learning Testing, Powered by Cognero Page 7
Chapter 1
16. An exception to the protection that the Age Discrimination in Employment 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.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.16 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CKN
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMB-8B1U-QATO-GRAD-
RCBS-GYSU-1CDF-CESU-EAJT-GOSS-GP3S-GOSU-O3UR-CCAU-K3MG-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
17. Under the Federal Personal Responsibility and Work Opportunity Reconciliation Act, every employer is required to
report the name, address, and social security number of each new employee to the appropriate state agency.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.17 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CKB
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ3-GH4D-KC3T-CP1G-
E3DF-GOSU-Y3MR-CRSS-CPBA-GOSS-GAUG-CWSS-CC31-8F1D-O3TT-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
19. Employers are now required to photocopy new employees’ Form I-9 documents.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.19 - LO: 3
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJA
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMG-CW4U-QAJT-GWHU-
NQJI-GASU-QP5F-CESS-NQDG-GOSU-OQJT-CRSU-Q3TO-GA5S-EAMD-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
20. In order for the Walsh-Healey Public Contracts Act to protect laborers for contractors who furnish materials to any
agency of the United States, the contract amount must be at least $10,000.
a. True
b. False
Cengage Learning Testing, Powered by Cognero Page 9
Chapter 1
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
REFERENCES: 1-8
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.20 - LO: 2
NATIONAL STANDARDS: United States - Blooms - Knowledge
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CKG
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJO-8R3S-E3TA-CO5U-
KPT3-COSU-OQJ3-8RSU-KCT1-GOSU-QCMB-GRSU-YCDD-GO5G-KPJ3-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
21. Under FMLA, the time off must be used in one uninterrupted period of time.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.21 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CKF
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJI-CR4U-1QBW-CO3G-
RC3S-GESU-1AMD-8YSS-N3TS-GOSU-Q3UD-GOSS-EP5G-GC4S-K3T1-E7JI-YT4D-
JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
22. 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
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Chapter 1
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.22 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 8/2/2015 2:20 PM QUESTION ID:
JFND-GO4G-GJBD-1CKR
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMN-CITS-N3UF-8Y4D-
EPBW-CESU-G3TS-8RSS-RPJU-GOSS-GAUN-CRSU-CC3I-GOAG-R3J1-E7JI-YT4D-
JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
23. FUTA was designed to ensure that workers who are covered by pension plans receive benefits from those plans.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.23 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CKD
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ3-CJTU-GA3S-GE4U-
C3DN-CESS-RAUN-8RSS-CCBZ-GOSU-N3BU-8YSU-KQBU-GH5S-GQJT-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
24. Under ERISA, vesting conveys to employees the right to share in a retirement fund in the event they are terminated
before the normal retirement age.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
Cengage Learning Testing, Powered by Cognero Page 11
Chapter 1
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.24 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJU
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJU-CC5U-GQMF-GOHS-
K3B1-CRSU-CPDD-CRSU-13MN-GOSU-CPT1-CESS-GPTU-CTUG-KP33-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
25. Under ERISA, if there is a pension plan, every employee is eligible after reaching age 21 or completing one year of
service, whichever is later.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.25 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJ1
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMF-G3OS-RPJ1-GO4G-
K3T1-CASS-CCJ1-CESU-QATA-GOSS-R3JI-CASU-RPT1-GT1U-OAJT-E7JI-YT4D-
JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
26. ERISA provides for full vesting of the employer’s contributions in three years or gradually over six.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.26 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
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Chapter 1
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJT
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJO-CTUG-EPT3-GR4S-
KAMR-GOSU-EPUR-CRSS-GCJS-GOSS-K3BZ-8YSU-K3DD-CW5S-KCMF-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
27. The total cost of workers’ compensation insurance is borne by the employees.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.27 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJO
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMJ1-CP1D-QPDG-GC5S-
NQMN-GCSU-OCB3-CESS-ECTA-GOSS-KQMD-GASU-KQJI-GEAU-CA3S-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
28. Workers’ compensation insurance premiums for employers vary according to the different degrees of danger in
various classes of jobs and the employers’ accident experience rate.
a. True
b. False
ANSWER: True
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.28 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM
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Chapter 1
DATE MODIFIED: 7/21/2015 2:09 PM
QUESTION ID: JFND-GO4G-GJBD-1CJZ
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
4PDF-G711-4P5R-GYHD-CCBT-8FDI-GWN8-EPRW-EMMN-GF1U-Y3MN-CW5D-
OQBZ-GESU-EAJO-CESS-RAJO-GOSS-KQDB-CWSU-QPB1-G3UG-EP3S-E7JI-
YT4D-JFNN-4OTI-GO4W-NQNBEE
INSTRUCTION GLOBAL ID: GCID-3e30ab753251-f54b-27b4-1537-81a903e5
30. Only one state has passed a law to provide disability benefits to employees absent from their jobs due to illness,
accident, or disease not arising out of their employment.
a. True
b. False
ANSWER: False
POINTS: 1
DIFFICULTY: Easy
QUESTION TYPE: True / False
HAS VARIABLES: False
LEARNING OBJECTIVES: PAYR.BIEG.14.30 - LO: 2
ACCREDITING STANDARDS: AICPA: v1-11 - FN-Reporting
Blooms Taxonomy-5 - Remembering
Business Program-3 - Analytic
DATE CREATED: 7/21/2015 2:09 PM DATE
MODIFIED: 7/21/2015 2:09 PM QUESTION
ID: JFND-GO4G-GJBD-1CJI
QUESTION GLOBAL ID: GCID-E7BW-1TBP-CRHG-RP5B-GEAU-GP33-8YHN-4AUB-CAHN-4C33-GO4N-
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selves, and that the Absolute is therefore a society of selves? Our
answer to this question must depend, I think, upon two
considerations,—(a) the amount of continuity we regard as essential
to a self, and (b) the kind of unity we attribute to a society.
(a) If we regard any and every degree of felt teleological continuity
as sufficient to constitute a self, it is clear that we shall be compelled
to say that selves, and selves only, are the material of which reality is
composed. For we have already agreed that Reality is exclusively
composed of psychical fact, and that all psychical facts are
satisfactions of some form of subjective interest or craving, and
consequently that every psychical fact comprised in the whole
system of existence must form part of the experience of a finite
individual subject. Hence, if every such subject, whatever its degree
of individuality, is to be called a self, there will be no facts which are
not included somewhere in the life of one or more selves. On the
other hand, if we prefer, as I have done myself, to regard some
degree of intellectual development, sufficient for the recognition of
certain permanent interests as those of the self, as essential to
selfhood, we shall probably conclude that the self is an individual of
a relatively high type, and that there are consequently experiences of
so imperfect a degree of teleological continuity as not to merit the
title of selves.
And this conclusion seems borne out by all the empirically
ascertained facts of, e.g., the life of the lower animals, of human
infants, and again of adults of abnormally defective intellectual and
moral development. Few persons, unless committed to the defence
of a theory through thick and thin, would be prepared to call a worm
a self, and most of us would probably feel some hesitation about a
new-born baby or a congenital idiot. Again, finite societies are clearly
components of Reality, yet, as we have seen, it is probably an error
to speak of a society as a self, though every true society is clearly an
individual with a community and continuity of purpose which enable
us rightly to regard it as a unity capable of development, and to
appreciate its ethical worth. Hence it is, perhaps, less likely to lead to
misunderstandings if we say simply that the constituents of reality
are finite individual experiences, than if we say that they are selves.
The self, as we have seen, is a psychological category which only
imperfectly represents the facts of experience it is employed to
correlate.
(b) Again, if we speak of the Absolute as a society of finite
individuals, we ought at least to be careful in guarding ourselves
against misunderstanding. Such an expression has certainly some
manifest advantages. It brings out both the spiritual character of the
system of existence and the fact that, though it contains a plurality of
finite selves and contains them without discord, it is not properly
thought of as a self, but as a community of many selves.
At the same time, such language is open to misconstructions,
some of which it may be well to enumerate. We must not, for
instance, assume that all the individuals in the Absolute are
necessarily in direct social interrelation. For social relation, properly
speaking, is only possible between beings who are ἴσοι καὶ ὅμοιοι at
least in the sense of having interests of a sufficiently identical kind to
permit of intercommunication and concerted cooperation for the
realisation of a common interest. And our own experience teaches
us that the range of existence with which we ourselves stand in this
kind of relation is limited. Even within the bounds of the human race
the social relations of each of us with the majority of our fellows are
of an indirect kind, and though with the advance of civilisation the
range of those relations is constantly being enlarged, it still remains
to be seen whether a “cosmopolitan” society is a realisable ideal or
not. With the non-human animal world our social relations, in
consequence of the greater divergence of subjective interest, are
only of a rudimentary kind, and with what appears to us as inanimate
nature, as we have already seen, direct social relation seems to be
all but absolutely precluded.
Among the non-human animals, again, we certainly find traces of
relations of a rudimentarily social kind, but once more only within
relatively narrow limits; the different species and groups seem in the
main to be indifferent to one another. And we have no means of
disproving the possibility that there may be in the universe an
indefinite plurality of social groups, of an organisation equal or
superior to that of our human communities, but of a type so alien to
our own that no direct communication, not even of the elementary
kind which would suffice to establish their existence, is possible. We
must be prepared to entertain the possibility, then, that the
individuals composing the Absolute fall into a number of groups,
each consisting of members which have direct social relations of
some kind with each other, but not with the members of other
groups.
And also, of course, we must remember that there may very well
be varieties of degree of structural complexity in the social groups
themselves. In some the amount of intelligent recognition on the part
of the individuals of their own and their fellows’ common scheme of
interests and purposes is probably less articulate, in others, again, it
may be more articulate than is the case in those groups of co-
operating human beings which form the only societies of which we
know anything by direct experience.
On the other hand, we must, if we speak of the Absolute as a
society, be careful to avoid the implication, which may readily arise
from a false conception of human societies, that the unity of the
Absolute is a mere conceptual fiction or “point of view” of our own,
from which to regard what is really a mere plurality of separate units.
In spite of the now fairly complete abandonment in words of the old
atomistic theories, which treated society as if it were a mere
collective name for a multitude of really independent “individuals,” it
may be doubted whether we always realise what the rejection of this
view implies. We still tend too much to treat the selves which
compose a society, at least in our Metaphysics, as if they were given
to us in direct experience as merely exclusive of one another, rather
than as complementary to one another. In other words, of the two
typical forms of experience from which the concept of self appears to
be derived, the experience of conflict between our subjective
interests and our environment, and that of the removal of the
discord, we too often pay attention in our Metaphysics to the former
to the neglect of the latter. But in actual life it is oftener the latter that
is prominent in our relations with our fellow-men. We—the category
of co-operation—is at least as fundamental in all human thought and
language as I and thou, the categories of mutual exclusion. That you
and I are mutually complementary factors in a wider whole of
common interests, is at least as early a discovery of mankind as that
our private interests and standpoints collide.
If we speak of existence as a society, then we must be careful to
remember that the individual unity of a society is just as real a fact of
experience as the individual unity of the members which compose it,
and that, when we call the Absolute a society rather than a self, we
do not do so with any intention of casting doubt upon its complete
spiritual unity as an individual experience. With these restrictions, it
would, I think, be fair to say that if the Absolute cannot be called a
society without qualification, at any rate human society affords the
best analogy by which we can attempt to represent its systematic
unity in a concrete conceptual form. To put it otherwise, a genuine
human society is an individual of a higher type of structure than any
one of the selves which compose it, and therefore more adequately
represents the structure of the one ultimately complete system of the
Absolute.
We see this more particularly in the superior independence of
Society as compared with one of its own members. It is true, of
course, that no human society could exist apart from an external
environment, but it does not appear to be as necessary to the
existence of society as to that of a single self, that it should be
sensible of the contrast between itself and its rivals. As we have
already sufficiently seen, it is in the main from the experience of
contrast with other human selves that I come by the sense of my
own selfhood. Though the contents of my concept of self are not
purely social, it does at least seem clear that I could neither acquire
it, nor retain it long, except for the presence of other like selves
which form the complement to it. But though history teaches how
closely similar is the part played by war and other relations between
different societies in developing the sense of a common national
heritage and purpose, yet a society, once started on its course of
development, does appear to be able to a large extent to flourish
without the constant stimulus afforded by rivalry or co-operation with
other societies. One man on a desert land, if left long enough to
himself, would probably become insane or brutish; there seems no
sufficient reason to hold that a single civilised community, devoid of
relations with others, could not, if its internal organisation were
sufficiently rich, flourish in a purely “natural” environment. On the
strength of this higher self-sufficiency, itself a consequence of
superior internal wealth and harmony, a true society may reasonably
be held to be a finite individual of a higher type than a single human
self.
The general result of this discussion, then, seems to be, that
neither in the self nor in society—at any rate in the only forms of it
we know to exist—do we find the complete harmony of structure and
independence of external conditions which are characteristic of
ultimate reality. Both the self and society must therefore be
pronounced to be finite appearance, but of the two, society exhibits
the fuller and higher individuality, and is therefore the more truly real.
We found it quite impossible to regard the universe as a single self;
but, with certain important qualifications, we said that it might be
thought of as a society without very serious error.[194] It will, of
course, follow from what has been said, that we cannot frame any
finally adequate conception of the way in which all the finite
individual experiences form the unity of the infinite experiences. That
they must form such a perfect unity we have seen in our Second
Book; that the unity of a society is, perhaps, the nearest analogy by
which we can represent it, has been shown in the present
paragraph. That we have no higher categories which can adequately
indicate the precise way in which all existence ultimately forms an
even more perfect unity, is an inevitable consequence of the fact of
our own finitude. We cannot frame the categories, because we, as
finite beings, have not the corresponding experience. To this extent,
at least, it seems to me that any sound philosophy must end with a
modest confession of ignorance.
“There is in God, men say,
A deep but dazzling darkness,”