Who of the following most likely is an independent contractor?

• A.A retiree called back to work on a temporary basis
• B.A person normally employed in the mail room who comes in after hours to clean the offices.
• C.A commissioned salesman who works from his home.
• D.A repairman who is called periodically to perform maintenance on the PC's of a dental office.

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The correct entry to record a payment of the employer's share of FICA tax is:

• A.Debit salary expense, credit tax withheld
• B.Debit payroll tax expense, credit cash
• C.Debit cash, credit payroll tax expense
• D.Debit tax withheld, credit salary expense

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Technology that allows multiple PC's in different geographical areas to access a single device, such as a check printer is:

• A.Surge protection
• B.Transaction processing
• C.Regression testing
• D.Wide area network

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Which of the following records MUST be kept for four years?

• A.voided payroll checks
• B.OSHA records
• C.time cards
• D.hours worked

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The effective minimum hourly rate that tipped employees must receive is which of the following?

• A.20% of the federal minimum wage
• B.100% of the federal minimum wage
• C.No particular rate is required
• D.50% of the federal minimum wage

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