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Payroll Accounting

Question 1. 1. If an employee works two jobs at two different wage rates for the same employer during the same pay week, any overtime pay must be calculated by using an overtime-hourly rate of: (Points : 2)

one and one-half the higher of the two wage rates.

one and one-half the lowest of the two wage rates.

one-half of the higher of the two wage rates.

one-half of the two rates combined.

none of the above.

 

Question 2. 2. Under the FLSA, regular rate of pay does not include: (Points : 2)

vacation pay.

severance pay.

overtime pay.

earned bonuses.

All of the above are considered wages.

 

Question 3. 3. Training sessions are counted as working time when the following condition is met: (Points : 2)

the employee’s attendance is voluntary.

the employer requires the employee’s attendance.

the training sessions are for the primary benefit of the employee.

the session takes place outside the regular working hours.

the session is not directly related to the employee’s work.

 

Question 4. 4. Under the continental system of recording time, 9:20 P.M. is recorded as: (Points : 2)

P2120.

9:20P.

2120.

2220.

none of the above.

 

Question 5. 5. Workers exempt from all of the FLSA requirements include: (Points : 2)

employees paid by the hour.

clerk-typists earning less than $200 a week.

taxicab drivers.

motion picture theater employees.

none of the above.

 

Question 6. 6. Those tasks that employees must perform and which include any work of consequence performed for the employer are known as: (Points : 2)

preliminary activities.

postliminary activities.

work activities.

principal activities.

none of the above.

 

Question 7. 7. If an employer is unable to obtain a certificate of age or a work permit for a minor employee, the employer may rely upon what document as evidence of age? (Points : 2)

Baptism record

Mother’s statement as to date of birth

High school enrollment form showing date of birth

Minor employee’s statement as to date of birth

None of the above

 

Question 8. 8. In August 2014, the minimum hourly wage was: (Points : 2)

$3.35.

$7.25.

$5.85.

$5.15.

none of the above.

 

Question 9. 9. Under enterprise coverage, all employees of a business are covered by the FLSA if the organization is: (Points : 2)

a nursing home.

a public agency.

a hospital.

all of the above.

none of the above.

 

Question 10. 10. The FLSA requires: (Points : 2)

that employers use time cards to record the employees’ time worked.

that employers use the continental time system to record all time worked by employees.

that employers keep records that show the hours each employee worked each workday and each workweek.

that employees sign each clock card.

none of the above. 

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