Free Access APA.CPP-Remote.v2022-07-22.q88 Practice Test (Page 15)

Question 66

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

A.To document the justification for terminating an employee

B.To present a comparison of the salary of the employee to that of others in the department

C.To encourage performance that is on task with established goals

D.To convey the company's financial goals for the next fiscal year

Question 67

The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:

A.reconciliation

B.exception reporting

C.batch totaling

D.system documentation

Question 68

Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Bass Biting engaged a carpenter, Jim to build a boat dock so that customers could access the shop via boat. Jim has several docks in progress for other local merchants. Bass Batting's dock took 4 days to build, 13 hours each day. Bass Biting paid Jim $500 for 4 days' work. Calculate overtime due Jim under FLSA.

A.$0

B.$173.04

C.$557.44

D.$57.72

Question 69

Sick pay under a definite plan or system is NOT subject to mandatory federal income tax withholding when paid:

A.From an employer's self-insured plan

B.From a disability retirement plan

C.By a third-party insurance provider

D.By an agent of the employer

Question 70

The obligations of the common paymaster include:

A.Deducting from its corporate tax return the salary and wage expenses for all of the individuals employed concurrently by the related corporations

B.Absorbing the employer tax expenses for the individuals employed concurrently by the related corporations

C.Absorbing the salary expenses for the individuals employed concurrently by the related corporations

D.Depositing and reporting the taxes withheld from the individuals it pays who are concurrently employed by the related corporations

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