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Match the Description with the Accounting Terms

Question 81

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Match the description with the accounting terms.

Premises:
An employee record that contains information needed to compute earnings and complete tax reports
Another name for individual earnings record
Insurance that protects employees against losses from job-related injuries or illnesses, or compensates their families if death occurs in the course of the employment
A form used to claim exemption (withholding)allowances
A tax imposed by the Federal Insurance Contributions Act and collected on employee earnings to provide retirement and disability benefits
A method of paying employees according to the number of units produced
A method of paying employees according to a percentage of net sales
Rate of pay for an employee's work in excess of 40 hours a week
A record of payroll information for each employee for the pay period
Taxes levied by the federal government against employers to benefit unemployed workers
A method of paying employees according to a stated rate per hour
A method of paying employees according to an agreed-upon amount for each week or month
Salaried employees who hold supervisory or managerial positions who are not subject to the maximum hour and overtime pay provisions of the Wage and Hour Law
Taxes levied by a state government against employers to benefit unemployed workers
A person who is hired by and works under the control and direction of the employer
One who is paid by a company to carry out a specific task or job but is not under the direct supervision or control of the company
A federal act providing certain benefits for employees and their families; officially the Federal Insurance Contributions Act
A simple method to determine the amount of federal income tax to be withheld using a table provided by the government
A tax levied on employees and employers to provide medical care for the employee and the employee's spouse after each has reached age 65
Earnings in excess of the base amount set by the Social Security Act
Responses:
Individual earnings record
Employee's withholding
Compensation record
Social Security Act allowance certificate (Form W-4)
Medicare tax
Independent contractor
Tax-exempt wages
Hourly rate basis
State unemployment taxes
Commission basis
Social Security (FICA)Tax
Exempt employees
Payroll register
Workers' compensation insurance
Federal unemployment taxes
Time and a half
Wage-bracket table method
Employee
Piece-rate basis
Salary basis

Correct Answer:

An employee record that contains information needed to compute earnings and complete tax reports
Another name for individual earnings record
Insurance that protects employees against losses from job-related injuries or illnesses, or compensates their families if death occurs in the course of the employment
A form used to claim exemption (withholding)allowances
A tax imposed by the Federal Insurance Contributions Act and collected on employee earnings to provide retirement and disability benefits
A method of paying employees according to the number of units produced
A method of paying employees according to a percentage of net sales
Rate of pay for an employee's work in excess of 40 hours a week
A record of payroll information for each employee for the pay period
Taxes levied by the federal government against employers to benefit unemployed workers
A method of paying employees according to a stated rate per hour
A method of paying employees according to an agreed-upon amount for each week or month
Salaried employees who hold supervisory or managerial positions who are not subject to the maximum hour and overtime pay provisions of the Wage and Hour Law
Taxes levied by a state government against employers to benefit unemployed workers
A person who is hired by and works under the control and direction of the employer
One who is paid by a company to carry out a specific task or job but is not under the direct supervision or control of the company
A federal act providing certain benefits for employees and their families; officially the Federal Insurance Contributions Act
A simple method to determine the amount of federal income tax to be withheld using a table provided by the government
A tax levied on employees and employers to provide medical care for the employee and the employee's spouse after each has reached age 65
Earnings in excess of the base amount set by the Social Security Act
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