Chap 1 Problems Set A Flashcards

1
Q

Hayim Accardi is the accounting manager for a small, local firm that has full- and part-time staff. How do FLSA guidelines regarding working hours apply to Hayim’s employees?

Which apply?

  • Minimum wage considerations for both salaried and hourly workers
  • Whether the company is required to abide by the FLSA (no interstate commerce)
  • Maximum hours
  • Minimum age
  • Pay rates
  • Mandatory break periods
A
  • Minimum wage considerations for both salaried and hourly workers
  • Whether the company is required to abide by the FLSA (no interstate commerce)
  • Maximum hours
  • Minimum age
  • Pay rates
  • Mandatory break periods

(all)

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2
Q

Jessalyn Poulsen is an accountant for her firm, a medium-sized company with 125 employees. The firm has traditionally maintained the administration of its payroll. Her co-worker, the only other accountant in the firm, retires. Because of budget concerns, the firm chooses not to refill the position. What options does Jessalyn have regarding the administration of the payroll?

Which apply?

  • The company can outsource the task to any of a number of qualified, certified payroll preparation firms.
  • The company could opt to process payroll manually.
  • Jessalyn could obtain a software program to fill the need.
A
  • The company can outsource the task to any of a number of qualified, certified payroll preparation firms.
  • Jessalyn could obtain a software program to fill the need.
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3
Q

Elias Motta is the office manager and payroll clerk for his company, which is composed of 12 employees. An employee, Sylvia Gladwin, stops by Elias’s office and wants to view her payroll record. What privacy regulations must Elias consider before granting his co-worker access?

Multiple Choice

  • The Civil Rights Act of 1991 imposes monetary penalties for unlawful access to employee records.
  • The Privacy Act of 1974 allows an employee access to their payroll records.
  • HIPAA protects employees against payroll record access.
A

The Privacy Act of 1974 allows an employee access to their payroll records.

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4
Q

A group of employees, who read on a website that income tax collection is illegal, approach Hawa Furst, the controller for a large company. They request that he stop withholding income taxes from their pay unless he can explain what laws govern income tax collection. What should Hawa tell them?

Multiple Choice

  • The Federal Income Contributions Act mandated tiered tax system.
  • The 16th Amendment to the U.S. Constitution created the legislation to support the collection of taxes from the employees.
  • The Current Tax Payment Act mandated employee income taxes.
A

The 16th Amendment to the U.S. Constitution created the legislation to support the collection of taxes from the employees.

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5
Q

Kalea Germain is a warehouse worker for a small grocery market. As she was moving some merchandise, the loading dock door unexpectedly fell and injured her. How does OSHA apply to Kalea for this type of injury?

Which apply?

  • Workers compensation insurance will provide for the coverage of wage compensation for the employee and
    covered medical expenses should the company’s work environment, and not employee error, be found at fault.
  • Another legal provision is that she may be protected under FMLA; she may have to take unpaid leave
    if she does not have leave available, but her employment and medical benefits would be guaranteed.
  • In this type of situation, there would be an OSHA inspection to ensure that the working environment was not the cause of the injury.
  • OSHA provides monetary benefits for injuries that Kalea sustained.
A
  • Workers compensation insurance will provide for the coverage of wage compensation for the employee and
    covered medical expenses should the company’s work environment, and not employee error, be found at fault.
  • Another legal provision is that she may be protected under FMLA; she may have to take unpaid leave
    if she does not have leave available, but her employment and medical benefits would be guaranteed.
  • In this type of situation, there would be an OSHA inspection to ensure that the working environment was not the cause of the injury.

-

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6
Q

Ennis Locatelli is a new payroll accountant at Avata Electronics. In his review of previous manual payroll records, he noted several errors that required the issuance of additional checks to employees for unpaid payroll amounts. What are Ennis’s options to avoid similar problems in the future?

Which apply?

  • Include additional review and verification of a standardized payroll system.
  • Notify employees that payroll disbursement may be delayed on occasion because of the error-checking process.
  • Switch to an automated system.
A
  • Include additional review and verification of a standardized payroll system.

-

  • Switch to an automated system.
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7
Q

Libbi Alberighi and Flavia van Peij are friends who work for the same company. Libbi manages a manufacturing department and Flavia supervises the payroll clerks. Which ethical guidelines or rules would these friends need to remember when discussing work?

which apply?

  • Exercising personal integrity to avoid any apparent conflicts of interest would also be appropriate for these individuals.
  • Digitally recording all conversations, with or without each other’s consent.
  • Non-disclosure of confidential information they have over the employees in their areas of responsibility.
  • Avoid all contact with each other outside of professional settings.
A
  • Exercising personal integrity to avoid any apparent conflicts of interest would also be appropriate for these individuals.
  • Non-disclosure of confidential information they have over the employees in their areas of responsibility.

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8
Q

At Denniston Industries, employees have the option of choosing employer-sponsored health insurance. What responsibilities does the employer have according to COBRA upon the termination of an employee?

Multiple Choice

  • The company must offer terminated employees COBRA coverage upon termination. The employee would be required to pay the health insurance premiums.
  • The company must ensure that the terminated employee has health insurance from a certified provider within 60 days of termination.
  • The company must continue coverage at the same level without additional charge to the employee.
A

The company must offer terminated employees COBRA coverage upon termination. The employee would be required to pay the health insurance premiums.

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9
Q

Katelijn Preston is a new manager at Resterra Incorporated She is looking at using the E-Verify process for new hires. What recommendations can you give her about the differences between having an employee complete the I-9 and the E-Verify process?

Which apply?

  • Employer can complete either the I-9 or the E-Verify, there is no difference.
  • E-Verify allows employers to use the Internet to verify employees are eligible to work in the United States.
  • I-9 is still necessary if using E-Verify.
  • I-9 is unnecessary if using E-Verify.
A
  • E-Verify allows employers to use the Internet to verify employees are eligible to work in the United States.
  • I-9 is still necessary if using E-Verify.

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10
Q

Cahya Russell is a new employee in the payroll department for Winhook Industries. She has had several employees approach her with questions but is unsure how privacy regulations could affect her response. What advice would you give her about privacy laws and payroll?

Which apply?

  • The employee’s privacy is an important consideration and payroll workers need to be aware of updated information as it becomes available.
  • The Privacy Act of 1974 allows an employee access to their payroll records.
  • Employees of publicly owned companies may have access to each other’s payroll records.
  • Review U.S. Department of Labor OCFO-1 or the U.S. Department of Health and Human Services Privacy Act 09-40-0006.
A
  • The employee’s privacy is an important consideration and payroll workers need to be aware of updated information as it becomes available.
  • The Privacy Act of 1974 allows an employee access to their payroll records.
  • Review U.S. Department of Labor OCFO-1 or the U.S. Department of Health and Human Services Privacy Act 09-40-0006.
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