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Accounting Midterm Review

Total questions: 15

Worksheet time: 4mins

Name
Class
Date
1.

The FICA taxes have two components and they are

a)

Federal income tax and state income tax

b)

Social security tax and Medicare tax

c)

Social security tax and Federal income tax

d)

Medicare tax and state income tax

2.

The overtime rate is

a)

6.2

b)

2

c)

1.45

d)

1.5

3.

To find the federal income tax,

a)

we use the overtime rate

b)

we use the federal income tax rate

c)

we use the tax tables

d)

we use the FICA tax rates

4.

This is the amount of time over which an employee is paid

a)

payroll

b)

pay period

c)

pay stub

d)

paycheck

5.

This is a fixed amount of money paid to an employee for each pay period.

a)

piece rate

b)

salary

c)

wage

d)

commission

6.

This is an amount paid to an employee based on a percentage of the employee’s sales.

a)

Salary

b)

wage

c)

piece rate

d)

commission

7.

An amount subtracted from gross earnings is a

a)

withdrawal

b)

payroll

c)

salary

d)

deduction

8.

All of the choices are deductions required by law EXCEPT

a)

401k plan

b)

federal income tax

c)

medicare

d)

social security

9.

A withholding allowance reduces the amount of income tax to be withheld

a)

TRUE

b)

FALSE

10.

This is an amount of money paid to an employee at a specified rate per hour worked.

a)

salary

b)

piece rate

c)

commission

d)

wage

11.

A driver earns $5 an hour. He worked 10 hours this week.

How much is his hourly wage?

a)

$500

b)

$50

c)

$5

d)

$5,000

12.

Diana worked 43 hours this week. She earns $7 an hour.

What is her regular earnings?

a)

$250

b)

$280

c)

$301

d)

$31.50

13.

John had a total car sales of $50,000. He earns a 3% commission.

What is his total commission?

a)

$150

b)

$15

c)

$1,500

d)

$15,000

14.

Sarah made 200 units of pen cover. She earns $1.50 for every unit that she produces. What is her total piece rate?

a)

$300

b)

$200

c)

$350

d)

$250

15.

All are voluntary deductions except for

a)

life insurance payments

b)

social security

c)

charitable contributions

d)

U.S. savings bonds