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Match the Description with the Accounting Terms

Question 89

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Match the description with the accounting terms.

Premises:
A tax imposed by the Federal Insurance Contributions Act and collected on employee earnings to provide retirement and disability benefits
A method of paying employees according to a percentage of net sales
A method of paying employees according to an agreed-upon amount for each week or month
An employee record that contains information needed to compute earnings and complete tax reports
A federal act providing certain benefits for employees and their families; officially the Federal Insurance Contributions Act
Earnings in excess of the base amount set by the Social Security Act
A method of paying employees according to a stated rate per hour
Salaried employees who hold supervisory or managerial positions who are not subject to the maximum hour and overtime pay provisions of the Wage and Hour Law
Another name for individual earnings record
Insurance that protects employees against losses from job-related injuries or illnesses, or compensates their families if death occurs in the course of the employment
Rate of pay for an employee's work in excess of 40 hours a week
A person who is hired by and works under the control and direction of the employer
A tax levied on employees and employers to provide medical care for the employee and the employee's spouse after each has reached age 65
A record of payroll information for each employee for the pay period
A form used to claim exemption (withholding) allowances
One who is paid by a company to carry out a specific task or job but is not under the direct supervision or control of the company
Taxes levied by a state government against employers to benefit unemployed workers
A method of paying employees according to the number of units produced
Taxes levied by the federal government against employers to benefit unemployed workers
A simple method to determine the amount of federal income tax to be withheld using a table provided by the government
Responses:
Commission basis
Compensation record
Employee
Employee's withholding allowance certificate (Form W-4)
Exempt employees
Federal unemployment taxes
Hourly rate basis
Independent contractor
Individual earnings record
Medicare tax
Payroll register
Piece-rate basis
Salary basis
Social Security Act
Social Security (FICA) Tax
State unemployment taxes
Tax-exempt wages
Time and a half
Wage-bracket table method
Workers' compensation insurance

Correct Answer:

A tax imposed by the Federal Insurance Contributions Act and collected on employee earnings to provide retirement and disability benefits
A method of paying employees according to a percentage of net sales
A method of paying employees according to an agreed-upon amount for each week or month
An employee record that contains information needed to compute earnings and complete tax reports
A federal act providing certain benefits for employees and their families; officially the Federal Insurance Contributions Act
Earnings in excess of the base amount set by the Social Security Act
A method of paying employees according to a stated rate per hour
Salaried employees who hold supervisory or managerial positions who are not subject to the maximum hour and overtime pay provisions of the Wage and Hour Law
Another name for individual earnings record
Insurance that protects employees against losses from job-related injuries or illnesses, or compensates their families if death occurs in the course of the employment
Rate of pay for an employee's work in excess of 40 hours a week
A person who is hired by and works under the control and direction of the employer
A tax levied on employees and employers to provide medical care for the employee and the employee's spouse after each has reached age 65
A record of payroll information for each employee for the pay period
A form used to claim exemption (withholding) allowances
One who is paid by a company to carry out a specific task or job but is not under the direct supervision or control of the company
Taxes levied by a state government against employers to benefit unemployed workers
A method of paying employees according to the number of units produced
Taxes levied by the federal government against employers to benefit unemployed workers
A simple method to determine the amount of federal income tax to be withheld using a table provided by the government
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