How to record a typical payroll from a summary.
1) The payroll register does NOT contain
A) gross pay.
C) net pay.
D) ledger accounts for payroll.
2) The payroll register does NOT contain
A) payroll information for the payroll period.
B) net pay.
C) gross pay.
D) all cumulative payroll information for each individual employee.
3) To examine in detail the weekly payroll for all employees, one would look at
A) form TD1.
B) form T4.
C) the payroll register.
D) the employee earnings record.
4) All payroll registers include sections for recording
A) gross pay, deductions and net pay.
B) assets, liabilities, equity, revenue and expenses.
C) trade accounts receivable and short-term notes receivable.
D) accrued expenses, unearned revenue and net pay.
5) CRA stands for
A) Canada Revenue Agency.
B) Civil Revenue Agency.
C) Canadian Revenue and Affiliates.
D) Canadian Revenue Association.
6) Payroll periods can be
A) 26 pay periods/year.
B) 12 pay periods/year.
C) 52 pay periods/year.
D) All of the above are correct.
7) The payroll register
A) is a worksheet.
B) shows all employee information related to an entire pay period.
C) keeps track of an individual employee's payroll history for a calendar year.
D) Both A and B are correct.
8) The employee earnings record
A) shows all employee information related to an entire pay period.
B) keeps track of an individual employee's payroll history for a calendar year.
C) is one of two primary records used to track payroll information.
D) Both B and C are correct.
9) The payroll register includes sections for recording
A) gross pay, deductions, and net pay.
B) assets, liabilities, equity, revenues, and expenses.
C) trade accounts receivable and short-term note receivables.
D) accrued expenses, unearned revenues, and net pay.
10) Which report would an employer review if they wanted to check how much an employee has earned to date?
A) Individual employee earnings record
B) Payroll register
C) T-4 form
D) None of these answers are correct
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