Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?
A. Report payment in box1 of Form W-2
B. Payment is exempt from FITW
C. Report payment in box 3 of Form 1099
D. Payment is exempt form FICA and FITW

What is the amount reported in box 12, and what code is used?
A. C 4,980
B. D 24,582
C. C 10,480
D. D 29,682
Employee deferrals under section 401(k) are subject to which taxes?
A. social security and Medicare taxes only
B. federal income, social security, Medicare, and FUTA taxes
C. social security, Medicare, and FUTA taxes
D. federal income and social security and Medicare taxes
The popular term used to describe traditional theories and perceptions is":
A. Paradigm
B. Cognizance
C. Presumption
D. Hypothesis
If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?
A. Instruct each user area to conduct an independent search for a software vendor
B. Assign the search task to the information systems staff who have prior experience in each HRIS discipline
C. Assemble a team of information system staff and potential users to conduct the search
D. Authorize the company's payroll manager to select the vendors from which to choose
Which of the following is not likely to be in the skills set needed for a manager?
A. Communications
B. Planning
C. Organization
D. Partiality
What is the payroll department manager responsible for in a company with strong internal controls?
A. writing the internal audit transaction test plan
B. development company policy
C. assuring segregation of duties in the department
D. initiating payroll transactions
An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?
A. Boxes 3/5, box 12, box 13 (retirement plan)
B. Boxes 3/5, box 13, (retirement plan)
C. Box 12, box 13 (retirement plan)
D. Box 1, box 3/5, box 13 (retirement plan)
A payroll department manager should assure:
A. appropriate training and equipment resources for staff members
B. an independent mission statement
C. top payment of staff
D. immediate enactment of employee suggestions
Which of the following is not likely to be included in payroll documentation?
A. Auditors' Questionnaire
B. Proofing and Balancing Payroll
C. Tax Set Up
D. Correcting Errors