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| Section | Weight | Objectives |
|---|---|---|
| Audits | 9% | - Audit Preparation and Response - Internal and External Audits - Error Correction and Remediation |
| Core Payroll Concepts | 24% | - Employee vs. Independent Contractor - Compensation Types - Recordkeeping Requirements - Taxation Basics - Benefits and Deductions |
| Payroll Administration and Management | 10% | - Business Continuity Planning - Policies and Procedures - Staff Management and Training - Vendor and Outsourcing Management |
| Payroll Process and Supporting Systems and Administration | 12% | - Data Security and Privacy - Workflow and Controls - System Selection and Maintenance - Payroll Cycle Management |
| Calculation of the Paycheck | 20% | - Tax Withholding - Special Pay Scenarios - Net Pay Determination - Gross Pay Calculations - Voluntary and Involuntary Deductions |
| Accounting | 9% | - Cost Allocation - Accruals and Reconciliations - Financial Reporting - Payroll Journal Entries |
| Compliance / Research and Resources | 16% | - Regulatory Agencies - Reporting and Filing Obligations - Federal, State, Local Laws - Compliance Best Practices |
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質問 # 11
During the workweek, a nonexempt employee who earns $15.00 per hour worked 42 hours and attended 4 hours of qualified remedial education to improve basic skills. Under the FLSA, what are the employee ' s wages for the week?
正解：A
解説：
Under Section 7(q) of the FLSA, an employer does not have to pay overtime for up to 10 hours per week spent by an employee in a remedial education program designed to provide reading or other basic skills.
However, the time spent in the program must still be paid at the employee ' s regular hourly rate. Calculation:
* Regular Work Hours: 42 hours. Since the employee is nonexempt, they get 40 hours at straight time ($15) and 2 hours at overtime ($15 x 1.5 = $22.50). Total = $600 + $45 = $645.
* Remedial Education: 4 hours. This must be paid at straight time ($15). Total = $60.
* Total Wages: $645 + $60 = $705.00 . Crucially, the remedial education hours do not count toward the
40-hour threshold for overtime purposes, even though the employee is physically " working " or training for more than 40 hours in the week.
質問 # 12
Using the percentage method, calculate the net pay for an exempt employee based on the following information:
* YTD Wages: $62,500.00
* Annual Salary: $87,000.00
* Pay Frequency: Semi-monthly
* 401(k) Deferral: $181.25
* Section 125 Cafeteria Plan: $125.00
* Charitable Contribution: $4.17
* Form W-4 (2019): Married, 2 allowances
* State: No state income tax
正解：B
解説：
Comprehensive and Detailed in Depth Explanation:
* Gross Pay per period (Semi-monthly): $87,000 / 24 = $3,625.00
* Pre-tax deductions:
* 401(k) = $181.25
* Section 125 = $125.00
* Taxable wages = $3,625 - $181.25 - $125 = $3,318.75
* Use IRS 2019 Percentage Method Table (Married, 2 allowances):
* 2 allowances = $177.00 × 2 = $354.00 per period
* Taxable after allowances: $3,318.75 - $354 = $2,964.75
* Federal Income Tax (estimate using 2019 semimonthly tables): # $570.51
* FICA Taxes:
* Social Security: $3,625 × 6.2% = $224.75
* Medicare: $3,625 × 1.45% = $52.56
* Charitable contributions are post-tax = no impact here.
* Net Pay: $3,625 - $181.25 - $125 - $570.51 - $224.75 - $52.56 = $2,656.62
# This matches Answer B
References:
IRS Publication 15-T (2019)
APA Payroll Source, 2023 - Chapter on Withholding & Pre-tax Benefits
質問 # 13
Employee Dan, a sales representative, is reimbursed for business travel expenses incurred for out-of-town trips. Dan completes an expense report each month showing the date expenses were incurred and receipts substantiating the amount of the expenses. In August, Dan's employer reimbursed travel expenses of $500 for meals, $1,200 for hotels, and $900 for airfare. Choose the answer that properly reflects the income Dan must declare and the corporate tax deduction that Dan's employer may claim
正解：C
質問 # 14
When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?
正解：B
質問 # 15
The purpose of a payroll accrual entry is to post:
正解：C
解説：
Comprehensive and Detailed in-Depth Explanation:
A payroll accrual entry is made to recognize expenses that have been incurred but not yet paid by the end of an accounting period. This ensures that financial statements accurately reflect the company ' s financial position by matching expenses to the period in which they were incurred, regardless of when the cash payment is made. In the context of payroll, this involves recording wages and related expenses (such as taxes and benefits) that employees have earned but have not yet been paid. Therefore, the correct answer is D.
estimated expenses.
References:
The Payroll Source, Chapter 4: Accounting for Payroll
質問 # 16
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