Written Exercise

Module 02 Written Exercise
For this exercise, answer the following questions using information you can find at this website: http://www.americanpayroll.org/. Be sure to use complete sentences. Your answers should be one to three sentences depending on the amount of information you find on the website.
Instructor Feedback
1 What are the eligibility requirements for sitting for the Fundamental Payroll Certification (FPC) exam?
2 What additional requirements are needed to sit for the Certified Payroll Professional (CPP) exam?
3 What should a student study before taking the FPC exam? What study aids are provided by the organization?
4 How and when can you register for the exam?

Payroll Problems

Module 2 Payroll Problems
Problem 2.1 Instructor comments
An employee of a local coffee shop is paid $4.25 an hour plus tips.
In one week, the employee worked 29 hours.
1. What are the employee's earnings for the week?
2. What are the employee's earnings for the week if he
worked 41 hours?
Problem 2.2 Instructor comments
The hours worked and the hourly wages for several employees are listed
below. Calculate the gross earnings.
Employee Hours Worked Hourly Rate Gross Earnings
No. 1 37 $ 9.50
No. 2 26 $ 8.75
No. 3 40 $ 11.25
No. 4 32 $ 9.25
No. 5 37.25 $ 12.00
No. 6 40 $ 8.00
No. 7 38 $ 7.75
Problem 2.3
The hours worked and the hourly wages for several employees are listed
below. Calculate the gross earnings.
Employee Hours Worked Hourly Rate Regular Earnings Overtime Rate Overtime Earnings Total Gross Earnings Instructor comments
No. 1 35 $ 9.50
No. 2 42 $ 8.75
No. 3 40 $ 11.25
No. 4 41.25 $ 9.25
No. 5 44 $ 12.00
No. 6 36 $ 8.00
No. 7 40 $ 7.75
Problem 2.4
Calculate the daily and total hours worked.
Employee Time Card Instructor comments
Employee Name: Johnson, Michael A.
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:01 11:59 12:29 4:31
Tuesday January 02 7:59 12:01 12:32 4:33
Wednesday January 03 7:59 11:59 12:29 4:28
Thursday January 04 7:58 11:58 12:30 4:29
Friday January 05 8:00 12:00 12:30 4:31
Saturday January 06
Sunday January 07
Weekly Total:
Problem 2.5
Calculate the daily and total hours worked. Round to the nearest quarter hour (15 minutes).
Employee Time Card Instructor comments
Employee Name: Lopez, Courtney L.
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 7:59 11:59 12:29 4:28
Tuesday January 02 7:58 11:58 12:30 4:29
Wednesday January 03 8:00 12:00 12:30 4:38
Thursday January 04 8:02 12:00 12:30 4:31
Friday January 05 8:00 12:01 12:31 4:30
Saturday January 06 8:13 12:04 1:28 4:32
Sunday January 07
Weekly Total:
Problem 2.6
Calculate the daily and total hours worked for each employee.
Round hours worked to the nearest quarter hour (15 minutes).
Note the hourly wages and determine regular, overtime, and total wages.
Employee Time Card Employee Time Card Employee Time Card
Employee Name: Smith, April Employee Name: Jama, Adamo Employee Name: Lee, Min
Day Date Morning Afternoon Daily Total Day Date Morning Afternoon Daily Total Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out Time In Time Out Time In Time Out Time In Time Out Time In Time Out
Monday January 01 8:14 12:01 12:08 4:30 Monday January 01 8:01 12:01 12:38 4:30 Monday January 01 8:04 11:59 12:30 4:29
Tuesday January 02 8:02 12:00 12:30 4:09 Tuesday January 02 7:39 11:59 12:29 4:28 Tuesday January 02 7:58 12:01 12:38 5:33
Wednesday January 03 8:05 12:01 12:28 4:30 Wednesday January 03 7:58 11:58 12:30 4:09 Wednesday January 03 7:59 11:59 12:29 5:27
Thursday January 04 7:40 11:59 12:29 4:28 Thursday January 04 11:21 5:13 Thursday January 04 6:58 11:18 12:30 4:29
Friday January 05 7:58 11:58 12:30 4:39 Friday January 05 8:00 11:58 12:15 4:30 Friday January 05 8:02 12:02 12:30 5:31
Saturday January 06 9:41 12:00 12:11 4:31 Saturday January 06 Saturday January 06
Sunday January 07 Sunday January 07 Sunday January 07
Weekly Total: Weekly Total: Weekly Total:
Hourly Rate = $ 12.75 Hourly Rate = $ 13.50 Hourly Rate = $ 11.95
a. Regular earnings a. Regular earnings a. Regular earnings
b. Overtime rate b. Overtime rate b. Overtime rate
c. Overtime earnings c. Overtime earnings c. Overtime earnings
d. Total gross earnings d. Total gross earnings d. Total gross earnings
Instructor comments
Problem 2.7
An employee earns $750 for a 40-hour week. Instructor comments
What is the employee's regular hourly rate?
Problem 2.8
An employee earns $800 for a 40-hour week. Assume the employee is eligible Instructor comments
for overtime at a rate of 1.5 for overtime and the employee worked a total of 45 hours.
a. What are the employee's regular earnings?
b. What it the hourly overtime rate?
c. What are the total gross earnings?

Continuing Problem Instructions

Continuing Problem Instructions
Employee Time Card
In the Continuing Payroll Problem, presented in the succeeding modules, you will gain experience in computing wages and salaries and preparing a payroll register for North Country Hotel and Resort, a newly opened property. At the end of subsequent modules, information will be presented so that the payroll register can be completed step by step as you proceed through the material relating to that particular section of the payroll register. The hotel has a workforce of both hourly and salaried employees. Each employee is paid for hours actually worked during each week, with the time worked being recorded in quarter-hour increments. The standard workweek consists of 40 hours, with all employees being paid time and one-half for any hours worked beyond the 40 regular hours, with the exception of Yo who, as an executive, is not eligible for overtime pay. Wages are paid every Friday, with one week’s pay being held back by the company. Thus, the first payday for North Country Hotel and Resort is Friday, January 12, for the workweek ending January 7 (Sunday). The information below will be used in preparing the payroll for the pay period ending January 7.
Employee Name: Adams, Nikki
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:02 12:00 12:30 4:31 8
Tuesday January 02 8:01 12:01 12:28 4:30 8
Wednesday January 03 7:59 11:59 12:29 4:28 8
Thursday January 04 7:58 11:58 12:30 4:29 8
Friday January 05 8:00 12:00 12:30 4:31 8
Saturday January 06
Employee Hourly Wage or Salary Sunday January 07
Adams, Nikki $12.50 Weekly Total: 40
Barr, Stephanie $13
Duginski, Samuel $16.75
Glander, Morgan $14
Hines, Terrance $18.25
Jama, Adamo $1,050 weekly Employee Time Card
Lee, Min $4,775 monthly
Rorberts, Tammi $6,350 monthly Employee Name: Barr, Stephanie
Vick, Tomika $8,510 monthly

Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column 		Yo, Margaret $125,000 annually Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Using the payroll register for North Country Hotel and Resort, proceed as follows: 1. Record the regular hours and the overtime hours worked for each employee, using the time cards as your reference. 2. Complete the Regular Earnings columns and the Overtime Earnings columns for each hourly employee. For salaried workers, complete the Regular Earnings column and show the hourly overtime rate and earnings only if overtime was worked. 3. Record the Total Earnings for each employee by adding the Regular Earnings and the Overtime Earnings. Note: Retain your partially completed payroll register for use in the next module. Monday January 01 7:59 11:59 12:29 4:28 8
Tuesday January 02 7:58 11:58 12:30 4:29 8
Wednesday January 03 8:00 12:00 12:30 4:31 8
Thursday January 04 8:02 12:00 12:30 4:31 8
Friday January 05 8:00 12:01 12:31 4:30 8
Saturday January 06 8:03 12:04 11:28 4:32 8
Sunday January 07
Weekly Total: 48
Employee Time Card
Employee Name: Duginski, Samuel
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 7:59 11:59 12:30 4:29 8
Tuesday January 02 7:58 11:58 12:30 4:31 8
Wednesday January 03 10:02 12:00 1:00 4:31 7.5
Thursday January 04 7:58 11:58 12:28 4:30 8
Friday January 05 8:00 12:00 12:29 4:28 8
Saturday January 06
Sunday January 07
Weekly Total: 39.5
Employee Time Card
Employee Name: Glander, Morgan
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:01 12:01 12:31 4:30 8
Tuesday January 02 8:02 12:00 12:30 4:31 8
Wednesday January 03 8:01 12:01 12:28 4:30 8
Thursday January 04 7:59 11:59 12:29 4:28 8
Friday January 05 7:58 11:58 12:30 4:29 8
Saturday January 06 10:00 12:00 12:30 4:31 6
Sunday January 07
Weekly Total: 46
Employee Time Card
Employee Name: Hines, Terrance
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:00 12:00 12:30 4:31 8
Tuesday January 02 8:02 12:00 12:30 4:31 8
Wednesday January 03 10:02 12:00 12:30 4:31 6
Thursday January 04 7:58 11:58 12:28 4:30 8
Friday January 05 8:01 12:01 12:31 4:30 8
Saturday January 06 2:30 4:31 2
Sunday January 07
Weekly Total: 40
Employee Time Card
Employee Name: Jama, Adamo
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:01 12:01 12:28 4:30 8
Tuesday January 02 7:59 11:59 12:29 4:28 8
Wednesday January 03 7:58 11:58 12:30 4:29 8
Thursday January 04 7:58 5:03 9
Friday January 05 7:29 11:58 12:15 4:30 8.75
Saturday January 06
Sunday January 07
Weekly Total: 41.75
Employee Time Card
Employee Name: Lee, Min
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:54 11:59 12:30 4:29 8
Tuesday January 02 8:58 12:01 12:28 5:33 9
Wednesday January 03 8:59 11:59 12:29 5:27 9
Thursday January 04 8:58 11:58 12:30 5:29 9
Friday January 05 9:02 12:02 12:30 5:31 9
Saturday January 06
Sunday January 07
Weekly Total: 44
Employee Time Card
Employee Name: Rorberts, Tammi
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01 8:00 12:01 12:31 4:30 8
Tuesday January 02 7:57 12:00 12:30 4:31 8
Wednesday January 03 8:01 12:01 12:28 4:35 8
Thursday January 04 7:59 11:59 12:29 4:28 8
Friday January 05 7:58 11:58 12:30 4:29 8
Saturday January 06
Sunday January 07
Weekly Total: 40
Employee Time Card
Employee Name: Vick, Tomika
Day Date Morning Afternoon Daily Total
Time In Time Out Time In Time Out
Monday January 01
Tuesday January 02 9:02 12:00 12:30 5:31 5
Wednesday January 03 9:01 12:01 12:28 5:30 8
Thursday January 04 8:59 11:59 12:29 5:28 8
Friday January 05 8:58 11:58 12:30 5:29 8
Saturday January 06 9:00 12:00 12:30 5:31 8
Sunday January 07 11:01 2:58 4
Weekly Total: 41

Continuing Problem Worksheet

Continuing Problem Worksheen
North Country Hotel and Resort
Payroll Register
For the Period Ending: Jan. 07, 20XX
No. Employee Marital Status Allow. Regular Earnings Overtime Earnings Deductions Net Pay Taxable Earnings OASDI HI FIT SIT SUTA CIT SIMPLE GROUP HEALTH Net
Hours Hourly Rate Earnings Hours Hourly Rate Earnings Total Earnings Group Life Health Plan 401K / Simple FICA FIT SIT CIT SUTA Check No. Amount OASDI HI FUTA SUTA 0.062 0.0145 0.0307 0.0007 0.03 INS INS pay oasdi hi futa suta
OASDI HI
300 Adams, Nikki 21313 300 300 18.60
Mark Sears: Enter as a formula of taxable earnings x OASDI rate 		4.35
Mark Sears: Enter as a formula of taxable earnings x HI rate 		17.00 9.21 0.21 9.00 20.00 0.85 1.65 219.13 300.00 300.00 300.00 300.00
111 Barr, Stephanie 21314 290 87.04 377.04 23.38 5.47 34.00 11.58 0.26 11.31 50.00 0.85 1.65 238.55 377.04 377.04 377.04 377.04
208 Duginski, Samuel 21315 303.75 303.75 18.83 4.40 - 0 9.33 0.21 9.11 40.00 0.85 1.65 219.36 303.75 303.75 303.75 303.75
198 Glander, Morgan 21316 316 71.1 387.1 24.00 5.61 - 0 11.88 0.27 11.61 50.00 0.85 1.65 281.22 387.10 387.10 387.10 387.10
189 Hines, Terrance 21317 390 390 24.18 5.66 19.00 11.97 0.27 11.70 20.00 - 0 1.65 295.57 390.00 390.00 390.00 390.00
68 Jama, Adamo 21318 515 24.15 539.15 33.43 7.82 11.00 16.55 0.38 16.17 40.00 0.85 1.65 411.30 539.15 539.15 539.15 539.15
45 Lee, Min 21319 392.31 392.31 24.32 5.69 - 0 12.04 0.27 11.77 50.00 0.85 1.65 285.71 392.31 392.31 392.31 392.31
17 Rorberts, Tammi 21320 542.31 542.31 33.62 7.86 47.00 16.65 0.38 16.27 60.00 - 0 1.65 358.88 542.31 542.31 542.31 542.31
12 Vick, Tomika 21321 348.46 52.28 400.74 24.85 5.81 - 0 12.30 0.28 12.02 30.00 0.85 1.65 312.98 400.74 400.74 400.74 400.74
9 Yo, Margaret 21322 1000 1000 62.00 14.50 24.00 30.70 0.70 30.00 80.00 0.85 1.65 755.60 1,000.00 1,000.00 1,000.00 1,000.00
Totals 4,397.83
Mark Sears: Enter as formula totaling column 		234.57
Mark Sears: Enter as formula totaling column 		4,632.40
Mark Sears: Enter as formula totaling column 		287.21
Mark Sears: Enter as formula totaling column 		67.17
Mark Sears: Enter as formula totaling column 		152.00
Mark Sears: Enter as formula totaling column 		142.21
Mark Sears: Enter as formula totaling column 		3.24
Mark Sears: Enter as formula totaling column 		138.97
Mark Sears: Enter as formula totaling column 		440.00
Mark Sears: Enter as formula totaling column 		6.80
Mark Sears: Enter as formula totaling column 		16.50
Mark Sears: Enter as formula totaling column 		3,378.29
Mark Sears: Enter as formula totaling column 		4,632.40
Mark Sears: Enter as formula totaling column 		4,632.40
Mark Sears: Enter as formula totaling column 		4,632.40
Mark Sears: Enter as formula totaling column 		4,632.40
Mark Sears: Enter as formula totaling column

Mark Sears: Enter as a formula of taxable earnings x OASDI rate
Mark Sears: Enter as a formula of taxable earnings x HI rate
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column
Mark Sears: Enter as formula totaling column 		Journal
Date Account Debit Credit Taxable OASDI
Earnings Rate Tax
01/07/20XX Salaries and Wages Expense OASDI 4,632.40
Employee FIT Payable 287.21
Employee SIT Payable HI Tax 67.17 Taxable
Empoyee SUTA Payable HI 152.00 Earnings Rate Net FUTA
Employee CIT Payabale 142.21 4,632.40 0.006 27.79
FICA - OASDI Payable 3.24 SUTA
FICA - HI Payable FUTA Tax 138.97 4,632.40 0.036785 170.40
401K Contributions Payable FUTA 440.00
Group Insurance Premiums Payable 6.80
Health Insurance Premiums Payable SUTA Tax 16.50
Salaries and Wages Payable SUTA 3,378.29
01/07/20XX Payroll Taxes Expense 552.58
FICA - OASDI Payable 287.21
FICA - HI Payabale 67.17
FUTA Taxes Payable 27.79
SUTA Taxes Payable 170.40
01/14/20XX Salaries and Wages Payable 3,378.29
Cash 3,378.29
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