QUESTION 9 Which of the following time records is acceptable for tracking employees' hours worked? O Hand written time cards O Mechanical punch cards O Biometric technology time records All of the above QUESTION 10 Which of the following records lists all employees who earn pay, the amount of pay, the deductions and the net amount paid for each pay period? O Employee personnel record O Payroll register O Individual Employee earnings record Change in payroll rate form QUESTION 11 Which of the following accounts is an expense account in which an employer records the FICA FUTA and SUTA taxes? O Wages Expense O Salaries payable O SUTA Taxes Payable O Payroll Taxes QUESTION 12 When recording the deposit of FUTA taxes owed, the proper entry is: O debit FUTA Tax Expense; Credit Cash O debit Payroll Taxes: credit Cash, O debit FUTA Taxes Payable, credit Cash. O debit FUTA Tax Expense; credit FUTA Taxes Payable, QUESTION 12 When recording the deposit of RUTA as owed, the proper entry is debit FUTA Tax Expense credit Cash O debit Payroll Taxes: credit Cash O debit FUTA Taxes Payable credit Cash O debit FUTA Tax Expense Credit RUTA Taxes Payable QUESTION 13 Payroll procedures must focus on governmental rules and a company's needs. True O False QUESTION 14 Effective communication between the Payroll Department and the Accounting Department is essential for accurate financial reporting True O False QUESTION 15 Ethical guidelines developed by the American Payroll Association should be followed by those in the payroll profession, including those with the Fundamental Payroll Certification FPI design True O False