Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

• A.on the check date
• B.when the checks were postmarked
• C.when the checks are delivered
• D.when the checks are cashed

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Which of the following is the primary purpose of an employee's performance review?

• A.To present a comparison of the salary of the employee to that of others in the department
• B.To encourage performance that is on task with established goals
• C.To document the justification for terminating an employee
• D.To convey the company's financial goals for the next fiscal year

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Based on the following information, what is the total tax liability for the first payroll in January?
* Biweekly pay: $6,457.11
* Social Security: $5,299.33
* Medicare: $1,239.36

• A.$12,995.80
• B.$14,235.16
• C.$17,055.77
• D.$19,534.49

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

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

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A service company sends employees overseas on assignments that last no more than 4 months at a time.
Which of the following is true with respect to the taxation of those employees?

• A.They qualify for income tax exclusion under the "bona fide residence test"
• B.They qualify for an income tax exemption under the "physical presence test"
• C.The are subject to U.S. Taxation on their pay only while in the United States
• D.They are subject to U.S. taxation on their pay for the time in and out of the country

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