1. The employer records deductions from the employee's paycheck:

a) as debits to expense accounts

b) as credits to liability accounts until paid

c) as debits to asset accounts until paid

d) as credits to capital accounts

2. When recording in the journal wages and salaries expense is:

a) debited for net pay

b) debited for gross pay

c) debited for taxes withheld

d) None of the above are correct

3.A spreadsheet and summary record earnings, deductions, and net pay of each and all employees is called a(n):

a) payroll register

b) W-4

c) employee individual earnings record

d) general journal

4. Which report would an employer review if they wanted to check how much an employee has earned to date?

a) Individual employee earnings record

b) payroll register

c) W-4 form

d) None of these answers are correct

5. Which of the following taxes has a maximum (ceiling or cap) amount an employee must pay in a year?

a) Federal income tax

b) FICA- Medicare tax

c) FICA- OASDI

d) State Income Tax