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NEW QUESTION 31
Choose the statement that represents the best implementation of internal control:
- A. The bank is instructed to send canceled checks directly to the payroll manager
- B. Payroll computes cost-of-living increases for employees
- C. Supervisors input increases and new hires to the payroll master file
- D. Payroll master file changes are reviewed by human resources
Answer: D
NEW QUESTION 32
The entry to record a salary advance to an employee is:
- A. Debit salary expense, credit cash
- B. Debit accounts receivable, credit cash
- C. Debit salary expense, credit wages payable
- D. Debit cash, credit accounts receivable
Answer: B
NEW QUESTION 33
Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?
- A. $5.48
- B. $6.42
- C. $0
- D. $5.93
Answer: C
NEW QUESTION 34
The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?
- A. Salespeople who work out of their homes
- B. High school students who work over 8 hours in a day
- C. Municipal firefighters
- D. Retirees who return for part-time work
Answer: C
NEW QUESTION 35
Penalties for failure to make timely deposits are determined by:
- A. a flat rate of 10% for late deposits
- B. a four-tiered penalty structure based on the number of days the deposit is late
- C. 5% of the undeposited amount with a maximum of $100,000
- D. 15% of the undeposited amount with a maximum of $100,000
Answer: B
NEW QUESTION 36
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