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Business Finance Final Review Part 3

Total questions: 16

Worksheet time: 8mins

Name
Class
Date
1.

The Accumulated Earnings column of the employee earnings record

a)

shows net pay for the year.

b)

is the total earnings since the first of the year.

c)

shows net pay for one quarter.

d)

is the gross earnings for one quarter.

2.

The withholding allowances of an employee affect

a)

social security tax withheld.

b)

federal income tax withheld.

c)

federal unemployment tax owed.

d)

state unemployment tax owed.

3.

Until the amounts withheld from employee salaries are paid by the employer, they are recorded as

a)

assets.

b)

liabilities.

c)

salary expense.

d)

revenue.

4.

The total earnings subject to federal unemployment tax is referred to as

a)

unemployment taxable earnings.

b)

taxable earnings.

c)

gross earnings.

d)

total earnings.

5.

Each employer must file a federal tax return showing the federal income tax, social security tax, and Medicare tax due the government.

a)

monthly

b)

quarterly

c)

yearly

d)

semiannual

6.

Employers are required to furnish each employee with an annual statement of earnings and withholdings before

a)

December 31 of the current year.

b)

January 1 of the following year.

c)

January 15 of the following year.

d)

January 31 of the following year.

7.

Which type of contract involves both parties promising to do something?

a)

Unilateral contract

b)

Implied contract

c)

Express contract

d)

Bilateral contract

8.

Which of the following would end an offer because the offeree changes the terms?

a)

Revocation

b)

Rejection

c)

Counteroffer

d)

Expiration of time

9.

Which group of people is generally allowed to disaffirm (get out of) a contract?

a)

Married adults

b)

Minors

c)

Business owners

d)

People with high credit scores

10.

Which situation is an example of a contract that must be in writing?

a)

Buying a shirt for $25

b)

A contract that will take more than one year to complete

c)

Borrowing a pencil from a friend

d)

A verbal promise to mow a lawn once

11.

What is fraud in a contract?

a)

An honest mistake that causes confusion

b)

A deliberate lie or deception for unfair gain

c)

A disagreement about contract terms

d)

A contract completed under legal supervision

12.

What is the main purpose of employment law?

a)

To help businesses earn more profit

b)

To protect workers’ rights and promote fair treatment

c)

To encourage employees to compete with each other

d)

To reduce federal taxes

13.

Which of the following is an example of workplace discrimination?

a)

Being asked to work a weekend

b)

Paying women less than men for the same job

c)

Being required to follow safety guidelines

d)

Getting feedback from a supervisor

14.

Which act established minimum wage and child labor laws?

a)

Equal Pay Act

b)

Fair Labor Standards Act

c)

Davis-Bacon Act

d)

Fair Pay Act

15.

Workers’ compensation laws help employees by providing support when they are:

a)

Promoted

b)

Injured while performing job duties

c)

Given performance reviews

d)

Working overtime

16.

What is the main goal of workplace safety and health laws?

a)

To punish employers for mistakes

b)

To keep employees free from harm and reduce accidents

c)

To limit how many hours employees can work

d)

To require employees to purchase special insurance