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NEW QUESTION 30
Penalties for failure to make timely deposits are determined by:
- A. 5% of the undeposited amount with a maximum of $100,000
- B. 15% of the undeposited amount with a maximum of $100,000
- C. a four-tiered penalty structure based on the number of days the deposit is late
- D. a flat rate of 10% for late deposits
Answer: C
NEW QUESTION 31
Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?
- A. November and December
- B. December only
- C. The last 6 months of the year
- D. The last 3 months of the year
Answer: A
NEW QUESTION 32
Technology that allows multiple PC’s in different geographical areas to access a single device, such as a check printer is:
- A. Regression testing
- B. Wide area network
- C. Surge protection
- D. Transaction processing
Answer: B
NEW QUESTION 33
An example of procedure is:
- A. Employees may take unused vacation from the current year in the first quarter of the subsequent year
- B. Time cards are filed by the cost center in the records room
- C. Overtime is paid at double time for work performed on Sundays
- D. Employees receive their hourly rate of pay for hours spent in jury service
Answer: B
NEW QUESTION 34
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