91. Payroll taxes levied versus employees come to be liabilities  A. the first of the adhering to monthB. at the time the payroll is paidC. once earned by the employeeD. at the finish of an accounting period


92. The following totals for the month of June were taken from the payroll register of Arcon Company: 

Salaries expense


Social security and Meditreatment Taxes withheld


Income Taxes withheld


Retirement Savings




The enattempt to record the payment of net pay would certainly encompass a  A. delittle bit to Incomes Payable for $14,000B. Delittle bit to Wages Payable for $9,425C. Crmodify to Salaries Expense for $9,425D. Crmodify to Wages Payable for $9,425


93. Which of the complying with will have no result on an employee’s take-home pay? A. Social defense taxB. Unemployment taxC. Marital statusD. Number of exemptions claimed


94. Which of the following are contained in the employer's payroll taxes? A. SUTA taxesB. FUTA taxesC. FICA taxesD. all of the above


95. Many employers are required to withhost from employees for  A. both federal and state unemployment compensationB. just federal unemployment compensation taxC. only federal revenue taxD. only state unemployment compensation tax


96. Each year tbelow is a ceiling for the amount that is subject to every one of the adhering to except A. social protection taxB. federal income taxC. federal unemployment taxD. state unemployment tax


97. Assuming no employees are subject to ceilings for their earnings, Moore Company type of has the following information for the pay duration of December 15 - 31, 20xx.

Gross payroll



Federal income taxes withheld


Social protection rate



Federal unemployment taxation rate


Meditreatment rate



State unemployment taxes rate







Wages Payable would be tape-recorded for  A. $18,000B. $12,950C. $12,650D. $11,534


98. Many employers are levied a tax on payrolls for  A. sales taxB. clinical insurance premiumsC. federal unemployment compensation taxD. union dues


99. Payroll entries are made with information from the  A. wage and also tax statementB. employee's earning recordC. employer's quarterly federal taxation returnD. payroll register


100. Which of the following creates is commonly offered to employees at the end of the calendar year so that employees can file their individual income taxes forms? A. Employment Withholding Allowance Certificate (W-4)B. Wage and Tax Statement (Form W-2)C. Employer's Quarterly Federal Tax Rerevolve (Form 941)D. 401k plans