Which of the Following Statements Regarding Payroll Liabilities Is True

question 30

Multiple Choice

Which of the following statements regarding payroll liabilities is true?

• A) Accrued payroll includes such liabilities as retirement and health benefits not yet paid.
• B) Only employees are required to pay FICA taxes.
• C) Both employers and employees are required to pay unemployment taxes.
• D) Accrued payroll liabilities do not include any voluntary deductions by employees for charitable contributions or union dues.

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Definitions:

Systematic Desensitization

A behavior therapy used to reduce phobic or anxiety responses through gradual exposure to the feared object or situation, combined with relaxation or coping techniques.

Therapeutic Relationship

The professional connection and bond that forms between a therapist and a client, critical for effective therapy.

Observing Accurately

The skill of clearly and correctly identifying and noting details of phenomena or behaviors without the influence of personal biases.

Operant Conditioning

A learning principle where behavior is shaped by its consequences, such as rewards (reinforcements) or punishments, emphasizing the role of environmental factors in influencing behavior.