Quiz 28: Payroll Test

Test your knowledge of double entry bookkeeping with our online payroll test.

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If you need a refresher course on this topic you can view our payroll accounting tutorial here.

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Click on an answer to reveal whether its Right! or Wrong

1. What does the employee tax control account represent?
Wrong
Right!
2. What does the net pay control account represent?
Right!
Wrong
3. Is the gross pay account an income statement or balance sheet account?
Right!
Wrong
4. Is gross pay a debit or a credit to the income statement?
Wrong
Right!

 

5. When cash is paid to an employee for net pay, is the entry to the net pay control account a debit or a credit?
Wrong
Right!
6. When cash is paid to the tax authorities, is the posting to the employees tax control account a debit or credit?
Right!
Wrong
7. Employee tax and deductions are part of gross pay?
Wrong
Right!
8. Amounts deducted from gross pay for union subscriptions are represented by a debit or credit to the deductions control account?
Right!
Wrong
9. What are unpaid wages?
Right!
Wrong
10. Unpaid wages are accrued for by a debit to which of the following accounts?
Right!
Wrong

Try Another Double Entry Bookkeeping Quiz

The payroll test is one of many of our online quizzes which can be used to test your knowledge of double entry bookkeeping, discover another at the links below.

Last modified May 4th, 2019 by Michael Brown

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years in all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a BSc from Loughborough University.

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