Written ExerciseModule 02 Written ExerciseFor 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 Feedback1What are the eligibility requirements for sitting for the Fundamental Payroll Certification (FPC) exam?2What additional requirements are needed to sit for the Certified Payroll Professional (CPP) exam?3What should a student study before taking the FPC exam? What study aids are provided by the organization?4How and when can you register for the exam? Payroll ProblemsModule 2 Payroll ProblemsProblem 2.1Instructor commentsAn employee of a local coffee shop is paid $4.25 an hour plus tips.In one week, the employee worked 29 hours.1. What are the employee's earnings for the week?2. What are the employee's earnings for the week if heworked 41 hours?Problem 2.2Instructor commentsThe hours worked and the hourly wages for several employees are listedbelow. Calculate the gross earnings.EmployeeHours WorkedHourly RateGross EarningsNo. 137$ 9.50No. 226$ 8.75No. 340$ 11.25No. 432$ 9.25No. 537.25$ 12.00No. 640$ 8.00No. 738$ 7.75Problem 2.3The hours worked and the hourly wages for several employees are listedbelow. Calculate the gross earnings.EmployeeHours WorkedHourly RateRegular EarningsOvertime RateOvertime EarningsTotal Gross EarningsInstructor commentsNo. 135$ 9.50No. 242$ 8.75No. 340$ 11.25No. 441.25$ 9.25No. 544$ 12.00No. 636$ 8.00No. 740$ 7.75Problem 2.4Calculate the daily and total hours worked.Employee Time CardInstructor commentsEmployee Name:Johnson, Michael A.DayDateMorningAfternoonDaily TotalTime InTime OutTime InTime OutMondayJanuary 018:0111:5912:294:31TuesdayJanuary 027:5912:0112:324:33WednesdayJanuary 037:5911:5912:294:28ThursdayJanuary 047:5811:5812:304:29FridayJanuary 058:0012:0012:304:31SaturdayJanuary 06SundayJanuary 07Weekly Total:Problem 2.5Calculate the daily and total hours worked. Round to the nearest quarter hour (15 minutes).Employee Time CardInstructor commentsEmployee Name:Lopez, Courtney L.DayDateMorningAfternoonDaily TotalTime InTime OutTime InTime OutMondayJanuary 017:5911:5912:294:28TuesdayJanuary 027:5811:5812:304:29WednesdayJanuary 038:0012:0012:304:38ThursdayJanuary 048:0212:0012:304:31FridayJanuary 058:0012:0112:314:30SaturdayJanuary 068:1312:041:284:32SundayJanuary 07Weekly Total:Problem 2.6Calculate 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 CardEmployee Time CardEmployee Time CardEmployee Name:Smith, AprilEmployee Name:Jama, AdamoEmployee Name:Lee, MinDayDateMorningAfternoonDaily TotalDayDateMorningAfternoonDaily TotalDayDateMorningAfternoonDaily TotalTime InTime OutTime InTime OutTime InTime OutTime .

1. Written ExerciseModule 02 Written ExerciseFor 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 Feedback1What are the eligibility
requirements for sitting for the Fundamental Payroll
Certification (FPC) exam?2What additional requirements are
needed to sit for the Certified Payroll Professional (CPP)
exam?3What should a student study before taking the FPC
exam? What study aids are provided by the organization?4How
and when can you register for the exam?
Payroll ProblemsModule 2 Payroll ProblemsProblem
2.1Instructor commentsAn employee of a local coffee shop is
paid $4.25 an hour plus tips.In one week, the employee worked
29 hours.1. What are the employee's earnings for the week?2.
What are the employee's earnings for the week if heworked 41
hours?Problem 2.2Instructor commentsThe hours worked and
the hourly wages for several employees are listedbelow.
Calculate the gross earnings.EmployeeHours WorkedHourly
RateGross EarningsNo. 137$ 9.50No. 226$ 8.75No. 340$
11.25No. 432$ 9.25No. 537.25$ 12.00No. 640$ 8.00No.
738$ 7.75Problem 2.3The hours worked and the hourly wages
for several employees are listedbelow. Calculate the gross
earnings.EmployeeHours WorkedHourly RateRegular
EarningsOvertime RateOvertime EarningsTotal Gross
EarningsInstructor commentsNo. 135$ 9.50No. 242$ 8.75No.
340$ 11.25No. 441.25$ 9.25No. 544$ 12.00No. 636$
8.00No. 740$ 7.75Problem 2.4Calculate the daily and total
hours worked.Employee Time CardInstructor
commentsEmployee Name:Johnson, Michael
A.DayDateMorningAfternoonDaily TotalTime InTime OutTime
InTime OutMondayJanuary
018:0111:5912:294:31TuesdayJanuary

2. 027:5912:0112:324:33WednesdayJanuary
037:5911:5912:294:28ThursdayJanuary
047:5811:5812:304:29FridayJanuary
058:0012:0012:304:31SaturdayJanuary 06SundayJanuary
07Weekly Total:Problem 2.5Calculate the daily and total hours
worked. Round to the nearest quarter hour (15
minutes).Employee Time CardInstructor commentsEmployee
Name:Lopez, Courtney L.DayDateMorningAfternoonDaily
TotalTime InTime OutTime InTime OutMondayJanuary
017:5911:5912:294:28TuesdayJanuary
027:5811:5812:304:29WednesdayJanuary
038:0012:0012:304:38ThursdayJanuary
048:0212:0012:304:31FridayJanuary
058:0012:0112:314:30SaturdayJanuary
068:1312:041:284:32SundayJanuary 07Weekly Total:Problem
2.6Calculate 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 CardEmployee Time
CardEmployee Time CardEmployee Name:Smith,
AprilEmployee Name:Jama, AdamoEmployee Name:Lee,
MinDayDateMorningAfternoonDaily
TotalDayDateMorningAfternoonDaily
TotalDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutTime InTime OutTime InTime OutTime
InTime OutTime InTime OutMondayJanuary
018:1412:0112:084:30MondayJanuary
018:0112:0112:384:30MondayJanuary
018:0411:5912:304:29TuesdayJanuary
028:0212:0012:304:09TuesdayJanuary
027:3911:5912:294:28TuesdayJanuary
027:5812:0112:385:33WednesdayJanuary
038:0512:0112:284:30WednesdayJanuary
037:5811:5812:304:09WednesdayJanuary
037:5911:5912:295:27ThursdayJanuary
047:4011:5912:294:28ThursdayJanuary

3. 0411:215:13ThursdayJanuary
046:5811:1812:304:29FridayJanuary
057:5811:5812:304:39FridayJanuary
058:0011:5812:154:30FridayJanuary
058:0212:0212:305:31SaturdayJanuary
069:4112:0012:114:31SaturdayJanuary 06SaturdayJanuary
06SundayJanuary 07SundayJanuary 07SundayJanuary 07Weekly
Total:Weekly Total:Weekly Total:Hourly Rate = $
12.75Hourly Rate = $ 13.50Hourly Rate = $ 11.95a. Regular
earningsa. Regular earningsa. Regular earningsb. Overtime
rateb. Overtime rateb. Overtime ratec. Overtime earningsc.
Overtime earningsc. Overtime earningsd. Total gross earningsd.
Total gross earningsd. Total gross earningsInstructor
commentsProblem 2.7An employee earns $750 for a 40-hour
week.Instructor commentsWhat is the employee's regular hourly
rate?Problem 2.8An employee earns $800 for a 40-hour week.
Assume the employee is eligibleInstructor commentsfor
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 InstructionsContinuing Problem
InstructionsEmployee Time CardIn 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

4. 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,
NikkiDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutMondayJanuary
018:0212:0012:304:318TuesdayJanuary
028:0112:0112:284:308WednesdayJanuary
037:5911:5912:294:288ThursdayJanuary
047:5811:5812:304:298FridayJanuary
058:0012:0012:304:318SaturdayJanuary 06EmployeeHourly
Wage or Salary SundayJanuary 07Adams, Nikki$12.50Weekly
Total:40Barr, Stephanie$13Duginski, Samuel$16.75Glander,
Morgan$14Hines, Terrance$18.25Jama, Adamo$1,050
weeklyEmployee Time CardLee, Min$4,775 monthlyRorberts,
Tammi$6,350 monthlyEmployee Name:Barr, StephanieVick,
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

5. 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 annuallyDayDateMorningAfternoonDaily
TotalTime InTime OutTime InTime OutUsing the payroll

6. 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.MondayJanuary
017:5911:5912:294:288TuesdayJanuary
027:5811:5812:304:298WednesdayJanuary
038:0012:0012:304:318ThursdayJanuary
048:0212:0012:304:318FridayJanuary
058:0012:0112:314:308SaturdayJanuary
068:0312:0411:284:328SundayJanuary 07Weekly
Total:48Employee Time CardEmployee Name:Duginski,
SamuelDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutMondayJanuary
017:5911:5912:304:298TuesdayJanuary
027:5811:5812:304:318WednesdayJanuary
0310:0212:001:004:317.5ThursdayJanuary
047:5811:5812:284:308FridayJanuary
058:0012:0012:294:288SaturdayJanuary 06SundayJanuary
07Weekly Total:39.5Employee Time CardEmployee
Name:Glander, MorganDayDateMorningAfternoonDaily
TotalTime InTime OutTime InTime OutMondayJanuary
018:0112:0112:314:308TuesdayJanuary
028:0212:0012:304:318WednesdayJanuary
038:0112:0112:284:308ThursdayJanuary
047:5911:5912:294:288FridayJanuary
057:5811:5812:304:298SaturdayJanuary
0610:0012:0012:304:316SundayJanuary 07Weekly
Total:46Employee Time CardEmployee Name:Hines,
TerranceDayDateMorningAfternoonDaily TotalTime InTime

7. OutTime InTime OutMondayJanuary
018:0012:0012:304:318TuesdayJanuary
028:0212:0012:304:318WednesdayJanuary
0310:0212:0012:304:316ThursdayJanuary
047:5811:5812:284:308FridayJanuary
058:0112:0112:314:308SaturdayJanuary
062:304:312SundayJanuary 07Weekly Total:40Employee Time
CardEmployee Name:Jama,
AdamoDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutMondayJanuary
018:0112:0112:284:308TuesdayJanuary
027:5911:5912:294:288WednesdayJanuary
037:5811:5812:304:298ThursdayJanuary
047:585:039FridayJanuary
057:2911:5812:154:308.75SaturdayJanuary 06SundayJanuary
07Weekly Total:41.75Employee Time CardEmployee Name:Lee,
MinDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutMondayJanuary
018:5411:5912:304:298TuesdayJanuary
028:5812:0112:285:339WednesdayJanuary
038:5911:5912:295:279ThursdayJanuary
048:5811:5812:305:299FridayJanuary
059:0212:0212:305:319SaturdayJanuary 06SundayJanuary
07Weekly Total:44Employee Time CardEmployee
Name:Rorberts, TammiDayDateMorningAfternoonDaily
TotalTime InTime OutTime InTime OutMondayJanuary
018:0012:0112:314:308TuesdayJanuary
027:5712:0012:304:318WednesdayJanuary
038:0112:0112:284:358ThursdayJanuary
047:5911:5912:294:288FridayJanuary
057:5811:5812:304:298SaturdayJanuary 06SundayJanuary
07Weekly Total:40Employee Time CardEmployee Name:Vick,
TomikaDayDateMorningAfternoonDaily TotalTime InTime
OutTime InTime OutMondayJanuary 01TuesdayJanuary
029:0212:0012:305:315WednesdayJanuary
039:0112:0112:285:308ThursdayJanuary

8. 048:5911:5912:295:288FridayJanuary
058:5811:5812:305:298SaturdayJanuary
069:0012:0012:305:318SundayJanuary 0711:012:584Weekly
Total:41
Continuing Problem WorksheetContinuing Problem
WorksheenNorth Country Hotel and ResortPayroll RegisterFor
the Period Ending: Jan. 07, 20XXNo.EmployeeMarital
StatusAllow.Regular EarningsOvertime EarningsDeductionsNet
PayTaxable
EarningsOASDIHIFITSITSUTACITSIMPLEGROUPHEALTHN
et HoursHourly RateEarningsHoursHourly RateEarningsTotal
EarningsGroup LifeHealth Plan401K /
SimpleFICAFITSITCITSUTACheck
No.AmountOASDIHIFUTASUTA0.0620.01450.03070.00070.03
INSINSpayoasdihifutasutaOASDIHI300Adams,
Nikki2131330030018.60
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
17.009.210.219.0020.000.851.65219.13300.00300.00300.00300.
00111Barr,
Stephanie2131429087.04377.0423.385.4734.0011.580.2611.315
0.000.851.65238.55377.04377.04377.04377.04208Duginski,
Samuel21315303.75303.7518.834.40-
09.330.219.1140.000.851.65219.36303.75303.75303.75303.751
98Glander, Morgan2131631671.1387.124.005.61-
011.880.2711.6150.000.851.65281.22387.10387.10387.10387.1
0189Hines,
Terrance2131739039024.185.6619.0011.970.2711.7020.00-
01.65295.57390.00390.00390.00390.0068Jama,
Adamo2131851524.15539.1533.437.8211.0016.550.3816.1740.0
00.851.65411.30539.15539.15539.15539.1545Lee,

9. Min21319392.31392.3124.325.69-
012.040.2711.7750.000.851.65285.71392.31392.31392.31392.3
117Rorberts,
Tammi21320542.31542.3133.627.8647.0016.650.3816.2760.00-
01.65358.88542.31542.31542.31542.3112Vick,
Tomika21321348.4652.28400.7424.855.81-
012.300.2812.0230.000.851.65312.98400.74400.74400.74400.7
49Yo,
Margaret213221000100062.0014.5024.0030.700.7030.0080.000.
851.65755.601,000.001,000.001,000.001,000.00
Totals4,397.83
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

10. 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

11. 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
JournalDateAccountDebitCreditTaxableOASDI
EarningsRateTax01/07/20XXSalaries and Wages
ExpenseOASDI4,632.40Employee FIT Payable287.21Employee
SIT PayableHI Tax67.17TaxableEmpoyee SUTA
PayableHI152.00EarningsRateNet FUTAEmployee CIT
Payabale142.214,632.400.00627.79FICA - OASDI
Payable3.24SUTAFICA - HI PayableFUTA
Tax138.974,632.400.036785170.40401K Contributions
PayableFUTA440.00Group Insurance Premiums
Payable6.80Health Insurance Premiums PayableSUTA
Tax16.50Salaries and Wages
PayableSUTA3,378.2901/07/20XXPayroll Taxes
Expense552.58FICA - OASDI Payable287.21FICA - HI
Payabale67.17FUTA Taxes Payable27.79SUTA Taxes
Payable170.4001/14/20XXSalaries and Wages
Payable3,378.29Cash3,378.29