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| Section | Objectives |
|---|---|
| Topic 1: Equal Employment and Pay Equity | - Anti-Discrimination Regulations
|
| Topic 2: Government and Labor Regulations | - Labor Relations
|
| Topic 3: Compensation Program Administration | - Program Design Compliance
|
| Topic 4: Compensation Regulatory Framework | - Federal Compensation Laws
|
1. To qualify for the executive exemption from the minimum wage and overtime provisions of the FLSA, among other things what must an employee do?
A) Customarily and regularly direct the work of at least two full-time employees
B) Perform work that is intellectual and varied
C) Possess knowledge of an advanced type in business administration
D) Devote less than 15% of his/her time to nonexempt work
2. What do profits, equity and debt all have in common?
A) They all incur the same costs to the business.
B) Nothing. Each of these is a different financial metric.
C) They are all reported on the balance sheet.
D) They are all sources of capital.
3. The Alpha company ships an order to a customer on March 1st and invoices the customer for the product with the shipment, with payment terms of net 30 days. The customer's payment is received on April 5th. The payment clears the bank and shows on Alpha's account on April 8th. If Alpha is using accrual accounting, when does it record the revenue for this sale?
A) April 8th
B) March 31st
C) April 5th
D) March 1st
4. Until what age does the FLSA limit the number of hours of nonhazardous work? (...as long as the overtime pay provisions are met)
A) 16 years of age
B) 18 years of age
C) 14 years of age
D) 15 years of age
5. Gross margin is which of the following, as percent of revenue?
A) Cost of goods sold
B) Gross profit minus expenses
C) Revenue minus cost of goods sold
D) Expenses plus taxes and depreciation
Solutions:
| Question # 1 Answer: A | Question # 2 Answer: D | Question # 3 Answer: D | Question # 4 Answer: A | Question # 5 Answer: C |
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