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Accounting Basics: Chapter 6

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

What is one of the two FICA taxes?

a)

FUTA

b)

Federal Income Tax

c)

SUTA

d)

Medicare Tax

2.

Which tax is considered a "matching tax"?

a)

SUTA

b)

Social Security Tax

c)

FUTA

d)

Union Dues

3.

Which of the following would be an appropriate use of Petty Cash?

a)

withdrawal by the owner

b)

purchase of stamps

c)

pay off a loan

d)

cash for an employee's birthday card

4.

Which of the following would NOT require a journal entry from a correction made on a bank reconciliation?

a)

deposit in transit

b)

error in payment

c)

bank charge

d)

NSF Check

5.

What account is debited in the transaction to record payroll?

a)

Gross Pay Expense

b)

Payroll Tax Expense

c)

Wages Expense

d)

Payroll Expense

6.

What does NSF stand for?

a)

not-sufficient friends

b)

non-sufficient funds

c)

not-so-fun

d)

never sniff fries

7.

What total percent makes up both Social Security and Medicare Tax?

a)

0.6%

b)

5.4%

c)

6.2%

d)

7.65%

8.

What is one tax employer's pay but employee's do not?

a)

union dues

b)

retirement

c)

unemployment

d)

federal income tax

9.

What is the journal entry to establish a Petty Cash account?

a)

Debit - Petty Cash; Credit - Cash

b)

Debit - Cash; Credit - Petty Cash

c)

Debit - Expenses; Credit - Cash

d)

none of the above

10.

Getting paid bi-weekly means you get _____paychecks per year.

a)

12

b)

24

c)

25

d)

26