A Transcript of Testimony at the Preliminary Hearing Is Admissible

question 16

True/False

A transcript of testimony at the preliminary hearing is admissible at trial if the witness in question is unavailable to testify.

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Definitions:

Salaries Payable

A current liability account that records the amounts owed to employees for services rendered but not yet paid.

Salaries Expense

The expense reported on the income statement representing the total amount paid to employees for services rendered during a specific period.

Payroll Register

A record that summarizes wages, deductions, and net pay for all employees for each pay period.

Payroll Taxes

Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their staff.