BMAT

L.
A 9 BMAT-112
Instructions: Write S if the statement describes salaries and W if wages.
Joh has "No Work No Pay" worker.
Answer:
Mr. Sun earns a compensation worth Php260 per hour.
Answer:
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semimonthly). In order to have
uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his
quarterly salary rate?
Answer:
Php83,537.25
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semimonthly). In order to have
uniform answers, please follow the answer
Mr. Quan has a fixed annual salary of Php189,003. How much is his bimonthly salary rate?
Answer:
Php7,875.13

A worker person receives a fixed monthly salary regardless of overtime.
Answer:
L.A 10 BMAT-112
Instructions: Before taking this exam, please be sure to have the minimum
wage table at your side. In order to have uniform answers, please follow
the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Mr. Franz is factory worker earning Php650.75 per regular work day For the
month of November, he was able to work 8 hours a day for 13 days. How much
will he receive as compensation?
Answer:
Php8,459.75
Instructions: Type M if the person is a minimum wage earner and N if not.
Mr. Han is working in Region IX, he earns Php37 per hour.
Answer:
Ms. Grace is an online English teacher earning Php250 per hour. She works
for 4 hours during weekdays and 6 hours during week-ends. How much is her
weekly compensation?
Answer:
Php8,000.00
Ms. Faith is a minimum wage earner in ARMM. From October 3 to 7,she has
worked for 8 hours a day. From October 10 to 14, she has worked for 6
hours a day. From October 17 to 21, she has worked for 4 hours a day from
October 24 to 28 she worked for 2 hours a day. She became absent on
October 31. How much is her compensation for the month of October? (round
off in the final answer only)
Answer:
Php3,312.50
Mr. Franz is factory worker earning Php65.50 per two hours. For the month
of November, he was able to work 7 hours a day for 19 days. How much will
he receive as compensation?
Answer:
Php4,355.75
S.q 10 BMAT-112
M. Spark is working at ARMM, he earns Php265 per regular work day.
Answer:
Mr. Lim is a Revenue Officer at the Bureau of Internal Revenue. He has an
annual salary worth Php228,924. How much is his fixed monthly
compensation?
Answer:
Php19,077.00
Ms. Fe works at Region II, she earns Php37.50 per hour.
Answer:
Mr. Brand works at NCR, he earns Php500 per normal work day.
Answer:
Mr. Mark is working in Region X, he earns Php85 after working for 2 hours.
Answer:
Mr. Franz is factory worker earning Php65.50 per hour. For the month of
November, he was able to work 5 hours a day for 15 days. How much will he
receive as compensation?
Answer:
Php4,912.50
Mr. Sixto is a minimum wage earner in Region IX. Last November 7, 2016, he
worked for 7 hours only. How much is his compensation for this said date?
Answer:
Php259.00
Ms. Romyna is a minimum wage earner in Region II. She worked 8 hours a day
for 20 days. How much is her total compensation?
Answer:
Php6,000.00
Answer:
Php10,480.00
Mr. Dan is an online freelance article writer whose compensation is based
on the number of work completed. He earns Php300 for article composed of
900-1499 words and Php400 for articles composed of at least 1,500 words.
For the Month of December, he wrote fifteen 1000-word articles and ten
1500-word articles. How much is his compensation?
Answer:
Php8,500.00
L.A 11 BMAT-112
Instructions: In order to have uniform answers, please follow the answer
Ms. Jen has a fixed monthly salary of Php15,455.75 She was not promoted
and did not have any salary increase. How much will be her 13th month pay?
Answer:
Php15,455.75
John is a minimum wage earner in Region II. Regularly, he works during
weekdays (Monday-Friday). With proper company authorization, he worked on
Friday-January 1, 2016. How much is his earning for the said date?
Answer:
Php600.00
Instructions: Type HO if the statement describes holiday pay; OP if
overtime pay; NS if night sift differential; HZ for hazard pay; TM for
thirteenth month pay and DM for de minimis benefits
Mr. Ferdie works beyond the normal 8 hours. He is entitled for additional
compensation.
Answer:
op
Ms. Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay,
she is also entitled for an additional payment for working in late at
night.
Answer:
ns
Grace regularly works from Monday to Friday and earns a rate of Php450 in
a day. This wage includes Php440 basic wage and Php10 Cost of Living
Allowance (COLA). On Tuesday- November 1, 2016, a special non-working day,
Grace worked overtime for about 2 hours. How much is her overtime pay?
Answer:
Php190.13
S.q11 BMAT-112
Allowance (COLA). For the whole Sunday -January 1, 2017, Grace worked for
a total of 10 hours. How much is her overtime pay?
Answer:
Php380.25
The police officer receives Php540 per month as hazard pay. How much
hazard pay will he receive for the whole year?
Answer:
Php6,480.00
Ms. Jen received a basic pay of Php12,000; overtime pay of Php3,500; rice
allowance worth Php500, uniform allowance worth Php4,000; and employee
achievement award worth Php4,500. How much is her total de minimis
benefits?
Answer:
Php9,000.00

Jenny worked during new year's day. She is entitled for additional
compensation.
Answer:
ho
Ms. Chaka earns a regular compensation of Php15,500 per month from January
up to October. Because she was promoted to a higher position, she now has
a regular compensation of Php20,100 from November to December. How much
will be her 13th month pay? (Round off your answer to the nearest centavo)
Answer:
Php16,266.67
Mr. Ken has a fixed monthly salary rate of Php20,000. He was promoted on
March and his salary rate increased to Php25,000 per month. How much will
he receive ass 13th month pay on December?
Answer:
Php24,166.67
Aside from the monthly salary, the teachers received an amount equal to
their total annual compensation divided by twelve.
Answer:
tm
Ms. Margarita received rice allowance from her employer.
Answer:
dm
Allowance (COLA). For the whole Sunday -January 1, 2017, Grace rendered
her services from 10:00 pm to 11:30pm. How much is her nightshift
differential? (Round off your answer to the nearest centavo)
Answer:
Php28.52
The company is using the Minimum NSD formula. The auditor conducted an
inventory count. In order to ensure that the inventories are not being
moved elsewhere while he is supervising the count he decided that this
activity will be conducted after the normal operating time of the
business. He started working from 10 pm up to 5 am. How much will he
receive as nightshift differential if his daily salary rate exclusive of
COLA is Php500?
Answer:
Php43.75
L.A 12 BMAT-112
Mr. Han has a basic salary of Php10,000 per month. How much is the
employer's share in the Pag-IBIG contribution?
Answer:
Php100.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
A representation allowance is a fixed monthly expense allowance given by
employers to employees for organization related activity representation.
Answer:
ra
Jen and Ken are rank and file employees of ABCD Company. Jen’s house is
nearby the company office so she just walks toward the office every day.
On the other hand, Ken’s house is several kilometers away from their work
place so he always commutes every day. The company laws states that rank
and file employees are entitled to receive Php1,000 as fixed monthly
transportation allowance. How much will be the combined annual

transportation allowance of Jen and Ken?
Answer:
Php24,000.00
Aside from John’s salary, he also earns a commission on products sold. He
gets Php5 per item sold.
Answer:
com
Chick and Ken are rank and file employees of ABCD Company. Jen has a house
is nearby the company office so she just walks toward the office every
day. On the other hand, Ken is just renting a room in a small boarding
house. The company laws states that rank and file employees are entitled
to receive Php2,000 as fixed housing allowance. How much housing allowance
will Ken receive in a year?
Answer:
Php24,000.00
S.q 12 BMAT-112
Aside from John’s salary, he also earns a commission on products sold. He

gets Php15 per item sold by him. Supposing that he sold an average of 10
items per day for 20 days, how much is his commission?
Answer:
Php3,000.00
This is a type of allowance offered to employees of a company to
compensate for their travel from residence to and from respective
workplace location.
Answer:
TA
John has a fixed monthly representation allowance worth Php1,500. How much
is his quarterly representation allowance?
Answer:
Php4,500.00
These contributions are shared by the employee and the employer.
Answer:
SGPP

Mr. Han has a basic salary of Php10,000 per month. How much is the
employer's share in the PhilHealth contribution?
Answer:
Php125
Mr. Han has a basic salary of Php10,000 per month. How much is the total
employer's SSS contribution? (Employer's share + Employee Compensation
Fee)
Answer:
Php746.70
ABC Company has high level of income for the year 2016. The employees got
direct share from the net income.
Answer:
PS
For the month of January, Mr. Ken worked for 20 days, he worked 8 hours
per day. He is a minimum wage earner from NCR and receives a minimum wage
of Php491. The minimum wage is composed of Php481 basic wage and Php10
Cost of Living Allowance (COLA). How much is his total COLA for the month?
Answer:
Php200.00
Mr. Han has a basic salary of Php10,000 per month. How much is the total
employer's share in the SSS, Pag-IBIG and PhilHealth contributions?
(exclude employee compensation fee)
Answer:
Php971.70
This is a fixed monthly allowance granted to employees to help them in
their housing and rentals fees
Answer:
FHA
L.A 13 BMAt-112
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Mr. DJ is working in Region II. His basic salary for a month consisting of
20 working days is Php6000.
Answer:
n
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of July, Mr. King received a compensation worth Php16,000;
Hazard Pay Php1,000; overtime pay Php123.75; Commissions Php5,990.75. Mr.
King is not a minimum wage earner.
Answer:
Php0.00
compensation.
Mr. Ken is not a minimum wage earner. He received Php2,500 as overtime
pay.
Answer:
Mr. Hayden is not a minimum wage earner. He has a basic pay of
Php18,555.55; Travel allowance Php5,555.55 and a representation allowance
Php888.55.
Answer:
Php0.00

compensation.
Mr. Pen is a minimum wage earner. He received Php1,000 as hazard pay.
Answer:
S.q 13 BMAT-112
Mr. Kong is a minimum wage earner. He received a basic pay of Php5,555.55.
Answer:
Php5,555.55
compensation.
Ms. Katrina is working in ARMM. Her basic salary is Php30,000 a month.
Answer:
Ms. Kring is a minimum wage earner. Her basic pay is Php8,555.55; Travel
allowance Php5,555.55 and a representation allowance Php888.55.
Answer:
Php8,555.55
For the month of February, Mr Joe received a compensation worth Php6,000.
Commissions Php5,990.75. Mr. Joe is a minimum wage earner.
Answer:
Php6,000.00
For the month of January, Mr. A from NCR received a basic compensation
worth Php50,000. COLA Php200. Mr. A is not a minimum wage earner.His share
for SSS, Pag-IBIG and PhilHealth contribution is Php993.80.
Answer:
Php993.80
Mr. Hayden is a minimum wage earner. He has a basic pay of Php8,000.50; De
minimis benefits worth Php3,535.75; Overtime pay worth Php2,589.50;

Holiday pay worth of Php3,578.50.
Answer:
Php17,704.25
compensation.
Mr. Joe earns a commission worth Php15,000.
Answer:
For the month of April, Mr. Kang received a compensation worth Php6,000;
Hazard Pay Php1,000; overime pay Php123.75; Commissions Php5,990.75. Mr.
Kang is a minimum wage earner.
Answer:
Php7,123.75
Mr. Hayden is a regular employee (not a minimum wage earner) with a basic
pay of Php28,555.55; Travel allowance Php5,555.55 and a representation
allowance Php888.55. His share for SSS, Pag-IBIG and PhilHealth
contribution is Php993.80.
Answer:
Php993.80
For the month of March, Mr. B from NCR received a basic compensation worth
Php10,000; Hazard pay worth Php1,000; night shift differential worth
Php350.25; travel allowance worth Php2,000. Mr. B is a minimum wage
earner.
Answer:
Php11,350.25
L.A 14 BMAT-112
Instructions: Type T if the statement is true and F if it is false.
Mr. B, a married resident citizen, has one legitimate child and three
illegitimate children. His additional exemption is Php100,000.
Answer:
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. B, a married resident citizen, has one dependent child. For the month
of January, he received a compensation worth Php10,000. His SSS, GSIS,
PAG-IBIG Contributions and Union Dues was Php1,000. He is a minimum wage

earner. How much is the withholding tax?
Answer:
Php0.00
centavo.
Mr. X, a married resident citizen, has 2 dependent children. He has a
gross annual taxable compensation income of Php360,000. Mr. X is not a
minimum wage earner. What is the annual income tax?
Answer:
Php53,000.00
centavo.
Mr. Z, a single resident citizen without any dependent has a gross annual
taxable income of Php360,000. In addition, he also earned Php100,000
income from his business. Mr. Z is not a minimum wage earner. What is the
annual income tax?
Answer:
Php98,000.00
centavo.
Mr. D, a married resident citizen, has 2 dependent children. For the month
of November, his basic pay was Php30,000. He also received an overtime pay
worth Php3,500 and hazard pay of Php3,000. His SSS, GSIS, PAG-IBIG
Contributions and Union Dues was Php1,000. He is not a minimum wage
earner. How much is the withholding tax?
Answer:
Php6,066.57
S.q 14 BMAT-112
centavo.
Mr. C, a married resident citizen, has 10 illegitimate children of which
three are considered as dependents. For the month of July, his basic pay
was Php30,000. He is not a minimum wage earner. How much is the
withholding tax?
Answer:
Php3,854.25
Ms. D, a single resident citizen, has no child. Her additional exemption
is Php50,000.
Answer:
centavo.
Mr. A, a married resident citizen, has two dependent children. For the
month of January, he received a compensation worth Php35,000. His SSS,
GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not a
minimum wage earner. How much is the withholding tax?
Answer:
Php5,616.57
centavo.
If the annual net taxable compensation income is Php150,000 and annual net
income from business is Php100,000. What is the annual income tax?
Answer:
Php50,000.00
centavo.
If the annual net taxable compensation income is Php250,000 and annual net
income from business is Php250,000. What is the annual income tax?

Answer:
Php125,000.00
centavo.
Mr. X, a married resident citizen, has 2 dependent children. He has a
gross annual taxable income of Php360,000. In addition, he also earned
Php200,000 income from his business. Mr. X is not a minimum wage earner.
What is the annual income tax?
Answer:
Php113,000.00
Mr. A, a married resident citizen, has one dependent child. His total
personal exemption is Php75,000.
Answer:
centavo.
Mr. C, a single resident citizen, has one dependent child. For the month
of February, he received a basic pay worth Php30,000. He is not a minimum
wage earner. How much is the withholding tax?
Answer:
Php5,041.77
Mr. S, a married resident citizen, has eleven children. His personal
exemption is Php50,000.
Answer:
Ms. K, a single resident citizen, has two dependent children. Her
additional exemption is Php50,000.
Answer:
L.A 15 BMAT-112
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
Anna used vertical bars to compare the volume of sales of different types
of items.
Answer:
GRP
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
centavo.
How much will be the total sales if the following were the selling price
of the juices; Orange Php22;Pineapple Php21; Strawberry Php20, Guyabano
Php20, Grapes Php21.
Answer:
Php760.00
A data presentation method which is composed of rows and columns.
Answer:
TBL
centavo.
Considering the data given, how much is the average annual income of ABCD
Company? (Round off the answer to the nearest centavo)
Answer:
Php4,833,333.33
In 2014, Gross profit of a company was Php2,000,000 while its expenses
were Php450,000. In 2015, Gross Profit of the company was Php3,500,000
while expenses were Php830,000. If corporate income tax rate is 30%, what
is the total increase in net income from 2014 up to 2015?
Answer:
Php784,000.00
S.q 15 BMAt-112
In 2014, Gross profit of a company was Php2,000,000 while its expenses
were Php450,000. In 2015, Gross Profit of the company was Php3,500,000
while expenses were Php830,000. If corporate income tax rate is 30%, what
is the total net income from 2014 up to 2015?
Answer:
Php3,584,000.00
centavo.
The data on the pie chart is based on the Php200 allowance of John. The
expenses for fair and food is fixed. The rest of his allowance will go to
his savings. If his allowance will be decreased to Php170, how much can he
save within five school days?
Answer:
Php0.00
centavo.
What is the total quantity of juice sold? (answer should be expressed in
whole number only)
Answer:
36
Composed of written words and numbers.
Answer:
TXT
A person submitted a typewritten description and interpretation of data.
Answer:
TXT

Using a pie chart to represent data.
Answer:
GRP
centavo.
What is the total net amount to be received by the employees from the
employer?
Answer:
Php105,718.49
centavo.
What is the second highest income that the company has earned?
Answer:
Php8,000,000.00
centavo.
The data on the pie chart is based on the Php200 allowance of John. The
expenses for fair and food is fixed. The rest of his allowance will go to
his savings. If his allowance will be increased to Php300, how much can he
save within five school days?

Answer:
Php650.00
centavo.
How much will the employer remit to the Bureau of Internal Revenue?
Answer:
Php9,477.20
L.Q 2 BMAt-112
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php471 per day, this composed of the basic
wage worth Php461 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). With proper company
authorization, he worked on Friday-January 1, 2016. How much is his
earning for that day?
Select one:
a. Php942
Mr. John received representation allowance worth Php3,400, Transportation
allowance totaling to Php3,000 and housing allowance worth 300. How much
is the total benefits received?
Select one:
c. Php6,700
Grace is a minimum wage earner in Region II. She worked overtime for 2
hours. How much is her overtime pay in an ordinary working day?
Select one:
c. Php93.75
Which method of presenting data can give you a detailed or comprehensive

view on the topic?
Select one:
d. textual method
Mr. Fan is a contractual worker in Region I having a wage rate of Php34
per hour. How much does he earn in a normal work day?
Select one:
b. Php272
Mr. Go earned a total wage of Php550 after working for 4 hours. How much
will he earn if he will work for 7 hours?
Select one:
b. Php962.50
The company is using the Minimum NSD formula. The auditor conducted an
inventory count. In order to ensure that the inventories are not being
moved elsewhere while he is supervising the count he decided that this
activity will be conducted after the normal operating time of the
business. He started working from 10 pm up to 5 am. How much will he
receive as nightshift differential if his daily salary rate exclusive of
COLA is Php500?
Select one:
b. Php43.75
This is a process by which the sovereign, through its law-making body,
raises revenues to defray the necessary expenses of the government.
Select one:
d. Taxation
This method of presenting data makes use of columns and rows.
Select one:
b. tabular method
Allowance (COLA). On Tuesday- November 1, 2016, a special non-working day,
Grace worked overtime for about 2 hours. How much is her overtime pay?
Select one:
c. Php290.13
The Annual Net Taxable Compensation Income of tax payer is worth
Php300,000. How much will be the income tax?
Select one:
b. Php65,000
Regularly, he works during weekdays (Monday-Friday). The company needs to
finish something at this date so it required John to work on SaturdayDecember 31, 2016 even it was
declared as a special non-working day. How
much is his earning for that day?
Select one:
c. Php706.50
Romyna has a salary of Php25,000. How much is her Pag-IBIG contribution
(employee's share)?
Select one:
b. Php100
Mr. Lex is a police officer. He receives Php390 pesos per month as hazard
pay. How much is his annual hazard pay?
Select one:
d. Php4,680
Nikki, a married individual with no child, is a non-minimum wage earner
who has a monthly salary of Php30,000. Her total (employee's share) SSS,
PhilHealth, Pag-IBIG and other contributions were Php1,000. How much is
her personal and additional exemption?

Select one:
a. Php50,000
Select one:
c. Php8,500
Regularly, he works during weekdays (Monday-Friday). He did not render his
services on Tuesday-November 1, 2016 because it’s All Saints day. How much
is his earning for that day?
Select one:
b. Php 0
Mr. John received Php 2,000 overtime pay, rice allowance worth
Php1,000,uniform allowance Php500 and Php1,000 employee achievement award.
How much is the total de minimis benefits?
Select one:
d. Php2,500
John is a minimum wage earner in an NCR –based Company. The minimum wage
Regularly, he works during weekdays (Monday-Friday). Because there are
things that are needed to be done as soon as possible, the company
required John to work on Sunday -January 1, 2017. How much is his earning
for that day?

Select one:
a. Php1,270.60
Romyna has a salary of Php25,000. How much is her PhilHealth contribution
(employee's share)?
Select one:
d. Php312.50
Romyna has a salary of Php25,000. How much is her SSS contribution
(employee's share)?
Select one:
who has a monthly salary of Php30,000. Her total (employee's share) SSS,
PhilHealth, Pag-IBIG and other contributions were Php1,000. How much is
her personal and additional exemption?
Select one:
a. Php50,000
Select one:
c. Php8,500
services on Tuesday-November 1, 2016 because it’s All Saints day. How much
is his earning for that day?
Select one:
b. Php 0
Mr. John received Php 2,000 overtime pay, rice allowance worth
Php1,000,uniform allowance Php500 and Php1,000 employee achievement award.
How much is the total de minimis benefits?
Select one:
d. Php2,500
John is a minimum wage earner in an NCR –based Company. The minimum wage
Regularly, he works during weekdays (Monday-Friday). Because there are
things that are needed to be done as soon as possible, the company
required John to work on Sunday -January 1, 2017. How much is his earning
for that day?
Select one:
a. Php1,270.60
Romyna has a salary of Php25,000. How much is her PhilHealth contribution
(employee's share)?
Select one:
d. Php312.50
Romyna has a salary of Php25,000. How much is her SSS contribution
(employee's share)?
Select one:
c. Php581.30
Where do employers remit the taxes withheld?
Select one:
d. BIR
Which is not included in the group
Select one:
a. Representation Allowance
Select one:
c. Php10,480
Select one:
c. SSS, GSIS, PHIC & Pag-ibig Contributions
services on Friday-January 1, 2016 because he enjoyed this da with is
family. How much is his earning for that day?
Select one:
b. Php471
Mr. Han is earning a daily rate of Php500 at NCR. From this statement we
can say that
Select one:
d. Mr. Han is not a minimum wage earner
who has a monthly basic pay of Php30,000. Her total (employee's share)
SSS, PhilHealth, Pag-IBIG and other contributions were Php1,000. How much
is her gross taxable compensation income for the month?
Select one:
c. Php29,000
Mr. Gosh is a minimum wage earner in NCR. He earns Php475 per day. How
much is his daily basic pay?
Select one:
a. Php465
In order to have uniform answers, please follow the answer formats given. For currency answers,
use the format "PhpX,XXX.XX", Use comma to separate thousands, and always give two decimal
places for the centavo part.
On Aug 1, 2016, Mr. Ben bought merchandise with an invoice of Php250,160.75 with terms 3/10,
n/30. He paid his account on August 4, 2016. How much did he pay?
Answer: Php25,560.00
In order to have uniform answers, please follow the answer formats given. For currency answers,
use the format "PhpX,XXX.XX", Use comma to separate thousands, and always give two decimal
places for the centavo part.
Given the following data, compute for the corporate income tax
Total Sales is Php2,000,000
Cost of sales is 25% of the total sales;
Total expenses is Php300,000
Corporate tax rate is 30%
Answer: Php840,000
BMAT-112 W11-20
Instructions: Before taking this exam, please be familiar with the following terms (Annual,
semi-annual, quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and
round off to the nearest the centavo. Mr. Quan has a fixed annual salary of Php189,003.
How much is his salary if he receives it twice a month? - Php7,875.13
A worker person receives a fixed monthly salary regardless of overtime. – S

Mr. Sun earns a compensation worth Php260 per hour. – W
Joh has "No Work No Pay" worker. – W
Instructions: Before taking this exam, please be familiar with the following terms (Annual, semiannual,
quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers, please
follow the answer formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off to the nearest the
centavo. Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his quarterly salary
rate? - Php83,537.25
centavo. Ms. Pack has a fixed monthly salary of Php25,805.75. How much is her annual salary
rate? - Php309,669.00
A regularly employed person receives an annual compensation worth Php246,000. – S
centavo. Mr. Brock has a fixed semi-annual salary of Php50,555.75. How much is his bi-monthly
salary rate? - Php16,851.92

centavo. Mr. Troy has a fixed semi-monthly salary of Php15,755.25. How much is his annual
comma to separate thousands, always give two decimal places and round off to the nearest
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his monthly salary
rate? - Php15,750.25
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his quarterly salary
rate? - Php47,250.75
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-annual salary
rate? - Php94,501.50
centavo.
Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual salary rate?
centavo. Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual
salary rate? - PHP182,737.50
Instructions: Write S if the statement describes salaries and W if wages. A worker earns Php200
per article written. – W
Instructions: Before taking this exam, please be sure to have the minimum wage table at your
side. In order to have uniform answers, please follow the answer formats given. For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always give two
decimal places and round off to the nearest the centavo. Mr. Franz is a factory worker earning
Php650.75 per regular work day For the month of November, he was able to work 8 hours a day
for 13 days. How much will he receive as compensation? - Php8,459.75
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Han is working in
Region IX, he earns Php37 per hour. – M
decimal places and round off to the nearest the centavo. Ms. Grace is an online English teacher
earning Php250 per hour. She works for 4 hours during weekdays and 6 hours during weekends. How
much is her weekly compensation? - Php8,000.00
side. In order to have u niform answers, please follow the answer formats given. For currency
decimal places and round off to the nearest the centavo. Mr. Franz is factory worker earning
Php65.50 per two hours. For the month of November, he was able to work 7 hours a day for 19
days. How much will he receive as compensation? - Php4,355.75
Instructions: In order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate thousands, always
give two decimal places and round off to the nearest the centavo. John is a minimum wage
earner in Region II. Regularly, he works during weekdays (Monday-Friday). With proper company
authorization, he worked on Friday-January 1, 2016. How much is his earning for the said date? -
Php600.00
give two decimal places and round off to the nearest the centavo. Ms. Jen has a fixed monthly
salary of Php15,455.75 She was not promoted and did not have any salary increase. How much
will be her 13th month pay? - Php15,455.75
Instructions: Type HO if the statement describes holiday pay; OP if overtime pay; NS if night sift
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits Mr.
Ferdie works beyond the normal 8 hours. He is entitled for additional compensation. – OP
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits Ms.
Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay, she is also entitled for
an additional payment for working in late at night. – NS
Margarita received rice allowance from her employer. – DM
give two decimal places and round off to the nearest the centavo. The police officer receives
Php540 per month as hazard pay. How much hazard pay will he receive for the whole year? -
Php6,480.00
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits
Jenny worked during new year's day. She is entitled for additional compensation. – HO
give two decimal places and round off to the nearest the centavo. Ms. Jen received a basic pay
of Php12,000; overtime pay of Php3,500; rice allowance worth Php500, uniform allowance worth
Php4,000; and employee achievement award worth Php4,500. How much is her total de minimis
benefits? - Php9,000.00
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits Aside
from the monthly salary, the teachers received an amount equal to their total annual
compensation divided by twelve. - ™

give two decimal places and round off to the nearest the centavo. Grace regularly works from
Monday to Friday and earns a rate of Php460 in a day. This wage includes Php450 basic wage
and Php10 Cost of Living Allowance (COLA). For the whole Sunday -January 1, 2017, Grace
worked for a total of 10 hours. How much is her overtime pay? - Php380.25
rendered her services from 10:00 pm to 11:30pm. How much is her nightshift differential? (Round
off your answer to the nearest centavo) - Php28.52
give two decimal places and round off to the nearest the centavo. Mr. Ken has a fixed monthly
salary rate of Php20,000. He was promoted on March and his salary rate increased to
Php25,000 per month. How much will he receive ass 13th month pay on December? -
Php24,166.67
give two decimal places and round off to the nearest the centavo. The company is using the
Minimum NSD formula. The auditor conducted an inventory count. In order to ensure that the
inventories are not being moved elsewhere while he is supervising the count he decided that this
activity will be conducted after the normal operating time of the business. He started working
from 10 pm up to 5 am. How much will he receive as nightshift differential if his daily salary rate
exclusive of COLA is Php500? - Php43.75
Instructions: Type M if the person is a minimum wage earner and N if not. M. Spark is working at
ARMM, he earns Php265 per regular work day. – M
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Mark is working in
Region X, he earns Php85 after working for 2 hours. – N
Instructions: Type M if the person is a minimum wage earner and N if not. Ms. Fe works at
Region II, she earns Php37.50 per hour. – M
Php65.50 per hour. For the month of November, he was able to work 5 hours a day for 15 days.
How much will he receive as compensation? - Php4,912.50
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Brand works at
NCR, he earns Php500 per normal work day. – N
decimal places and round off to the nearest the centavo. Mr. Dan is an online freelance article
writer whose compensation is based on the number of work completed. He earns Php300 for
article composed of 900-1499 words and Php400 for articles composed of at least 1,500 words.
For the Month of December, he wrote fifteen 1000-word articles and ten 1500-word articles. How
much is his compensation? - Php8,500.00
decimal places and round off to the nearest the centavo. Mr. Sixto is a minimum wage earner in
Region IX. Last November 7, 2016, he worked for 7 hours only. How much is his compensation
for this said date? - Php259.00
decimal places and round off to the nearest the centavo. Mr. Lim is a Revenue Officer at the
Bureau of Internal Revenue. He has an annual salary worth Php228,924. How much is his fixed
monthly compensation? - Php19,077.00
decimal places and round off to the nearest the centavo. Ms. Romyna is a minimum wage earner
in Region II. She worked 8 hours a day for 20 days. How much is her total compensation? -
Php6,000.00

give two decimal places and round off to the nearest the centavo. Chick and Ken are rank and
file employees of ABCD Company. Jen has a house is nearby the company office so she just
walks toward the office every day. On the other hand, Ken is just renting a room in a small
boarding house. The company laws states that rank and file employees are entitled to receive
Php2,000 as fixed housing allowance. How much housing allowance will Ken receive in a year? -
Php24,000.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG, Philhealth and other
Union dues; RA if representation allowance; TA if transportation allowance; COLA for cost of
living allowance; FHA for fixed housing allowance and COM for commissions and PS for profit
sharing. Aside from John’s salary, he also earns a commission on products sold. He gets Php5
per item sold. – COM
give two decimal places and round off to the nearest the centavo. Jen and Ken are rank and file
employees of ABCD Company. Jen’s house is nearby the company office so she just walks
toward the office every day. On the other hand, Ken’s house is several kilometers away from their
work place so he always commutes every day. The company laws states that rank and file
employees are entitled to receive Php1,000 as fixed monthly transportation allowance. How
much will be the combined annual transportation allowance of Jen and Ken? - Php24,000.00
sharing. A representation allowance is a fixed monthly expense allowance given by employers to
employees for organization related activity representation. – RA

give two decimal places and round off to the nearest the centavo. Mr. Han has a basic salary of
Php10,000 per month. How much is the employer's share in the Pag-IBIG contribution? -
Php100.00
sharing. These contributions are shared by the employee and the employer. - SGPP
give two decimal places and round off to the nearest the centavo. John has a fixed monthly
representation allowance worth Php1,500. How much is his quarterly representation allowance? -
Php4,500.00
Php10,000 per month. How much is the employer's share in the PhilHealth contribution? -
Php125.00
Php10,000 per month. How much is the total employer's share in the SSS, Pag-IBIG and
PhilHealth contributions? (exclude employee compensation fee) - Php971.70
give two decimal places and round off to the nearest the centavo. For the month of January, Mr.
Ken worked for 20 days, he worked 8 hours per day. He is a minimum wage earner from NCR
and receives a minimum wage of Php491. The minimum wage is composed of Php481 basic
wage and Php10 Cost of Living Allowance (COLA). How much is his total COLA for the month? -
Php200.00
sharing. ABC Company has high level of income for the year 2016. The employees got direct
share from the net income. – PS
give two decimal places and round off to the nearest the centavo. Aside from John’s salary, he
also earns a commission on products sold. He gets Php15 per item sold by him. Supposing that
he sold an average of 10 items per day for 20 days, how much is his commission? - Php3,000.00
sharing. This is a fixed monthly allowance granted to employees to help them in their housing
and rentals fees – TA
Php10,000 per month. How much is the total employer's SSS contribution? (Employer's share +
Employee Compensation Fee) - Php746.70

Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Pen is a
minimum wage earner. He received Php1,000 as hazard pay. – N
Instructions: Compute for the total non-taxable compensation income using the given data only
(Do not assume other values). You may use th BIR Income tax calculator. In order to have
uniform answers, please follow the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo. Mr. Hayden is not a minimum wage earner. He has a basic pay of
Php18,555.55; Travel allowance Php5,555.55 and a representation allowance Php888.55. -
Php0.00
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Ken is
not a minimum wage earner. He received Php2,500 as overtime pay. – T
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. DJ is
working in Region II. His basic salary for a month consisting of 20 working days is Php6000. – N
off to the nearest the centavo. For the month of July, Mr. King received a compensation worth
Php16,000; Hazard Pay Php1,000; overtime pay Php123.75; Commissions Php5,990.75. Mr.
King is not a minimum wage earner. - Php0.00
off to the nearest the centavo. Ms. Kring is a minimum wage earner. Her basic pay is
Php8,555.55
off to the nearest the centavo. For the month of April, Mr. Kang received a compensation worth
Php6,000; Hazard Pay Php1,000; overime pay Php123.75; Commissions Php5,990.75. Mr. Kang
is a minimum wage earner. - Php7,123.75
off to the nearest the centavo. Mr. Hayden is a regular employee (not a minimum wage earner)
with a basic pay of Php28,555.55; Travel allowance Php5,555.55 and a representation allowance
Php888.55. His share for SSS, Pag-IBIG and PhilHealth contribution is Php993.80. - Php993.80
Instructions: Type T for taxable compensation and N for non-taxable compensation. Ms. Katrina
is working in ARMM. Her basic salary is Php30,000 a month. - T
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Joe
earns a commission worth Php15,000. - T
off to the nearest the centavo. Mr. Hayden is a minimum wage earner. He has a basic pay of
Php8,000.50; De minimis benefits worth Php3,535.75; Overtime pay worth Php2,589.50; Holiday
pay worth of Php3,578.50. - Php17,704.25
off to the nearest the centavo. For the month of January, Mr. A from NCR received a basic
compensation worth Php50,000. COLA Php200. Mr. A is not a minimum wage earner.His share
for SSS, Pag-IBIG and PhilHealth contribution is Php993.80. - Php993.80
off to the nearest the centavo. For the month of March, Mr. B from NCR received a basic
compensation worth Php10,000; Hazard pay worth Php1,000; night shift differential worth
Php350.25; travel allowance worth Php2,000. Mr. B is a minimum wage earner. - Php11,350.25
off to the nearest the centavo. Mr. Kong is a minimum wage earner. He received a basic pay of
Php5,555.55. - Php5,555.55
off to the nearest the centavo. For the month of February, Mr Joe received a compensation worth
Php6,000. Commissions Php5,990.75. Mr. Joe is a minimum wage earner. - Php6,000.00
Instructions: Compute for the withholding tax and annual income tax (Do not assume other
values). You may use the BIR Income tax calculator. In order to have uniform answers, please
centavo. Mr. D, a married resident citizen, has 2 dependent children. For the month of November,
his basic pay was Php30,000. He also received an overtime pay worth Php3,500 and hazard pay
of Php3,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not
a minimum wage earner. How much is the withholding tax? - Php6,066.57
centavo. Mr. X, a married resident citizen, has 2 dependent children. He has a gross annual
taxable compensation income of Php360,000. Mr. X is not a minimum wage earner. What is the
annual income tax? - Php53,000.00
centavo. Mr. B, a married resident citizen, has one dependent child. For the month of January, he
received a compensation worth Php10,000. His SSS, GSIS, PAG-IBIG Contributions and Union
Dues was Php1,000. He is a minimum wage earner. How much is the withholding tax? - Php0.00
centavo. Mr. Z, a single resident citizen without any dependent has a gross annual taxable
income of Php360,000. In addition, he also earned Php100,000 income from his business. Mr. Z
is not a minimum wage earner. What is the annual income tax? - Php98,000.00
centavo. Mr. C, a single resident citizen, has one dependent child. For the month of February, he
received a basic pay worth Php30,000. He is not a minimum wage earner. How much is the
withholding tax? - Php5,041.77
Instructions: Type T if the statement is true and F if it is false. Mr. S, a married resident citizen,
has eleven children. His personal exemption is Php50,000. - T
centavo. If the annual net taxable compensation income is Php150,000 and annual net income
from business is Php100,000. What is the annual income tax? - Php50,000.00
taxable income of Php360,000. In addition, he also earned Php200,000 income from his
business. Mr. X is not a minimum wage earner. What is the annual income tax? - Php113,000.00
centavo. Mr. A, a married resident citizen, has two dependent children. For the month of January,
he received a compensation worth Php35,000. His SSS, GSIS, PAG-IBIG Contributions and
Union Dues was Php1,000. He is not a minimum wage earner. How much is the withholding tax?
- Php5,616.57
Instructions: Type T if the statement is true and F if it is false. Mr. A, a married resident citizen,
has one dependent child. His total personal exemption is Php75,000. - F
Instructions: Type T if the statement is true and F if it is false. Ms. K, a single resident citizen, has
two dependent children. Her additional exemption is Php50,000. - T
Instructions: Type T if the statement is true and F if it is false. Ms. D, a single resident citizen, has
no child. Her additional exemption is Php50,000. - F
centavo. Mr. C, a married resident citizen, has 10 illegitimate children of which three are
considered as dependents. For the month of July, his basic pay was Php30,000. He is not a
minimum wage earner. How much is the withholding tax? - Php3,854.25
In 2014, Gross profit of a company was Php2,000,000 while its expenses were Php450,000. In
2015, Gross Profit of the company was Php3,500,000 while expenses were Php830,000. If
corporate income tax rate is 30%, what is the total increase in net income from 2014 up to 2015?
- Php2,954,000.00
Instructions: Refer to the image below to answer the following question. In order to have uniform
answers, please follow the answer formats given. For currency answers, use the format
off to the nearest the centavo. Considering the data given, how much is the average annual
income of ABCD Company? (Round off the answer to the nearest centavo) - Php4,833,333.33
Type TXT if the statement describes Textual method of presenting data; TBL if tabular data and
GRP if graphical. Anna used vertical bars to compare the volume of sales of different types of
items. - GRP
off to the nearest the centavo. How much will be the total sales if the following were the selling
price of the juices; Orange Php22;Pineapple Php21; Strawberry Php20, Guyabano Php20,
Grapes Php21. - Php760.00
GRP if graphical. A data presentation method which is composed of rows and columns. - TBL
off to the nearest the centavo. What is the second highest income that the company has earned?
- Php8,000,000.00
GRP if graphical. Using a pie chart to represent data. - GRP
GRP if graphical. Composed of written words and numbers. - TXT
off to the nearest the centavo. The data on the pie chart is based on the Php200 allowance of
John. The expenses for fair and food is fixed. The rest of his allowance will go to his savings. If
his allowance will be increased to Php300, how much can he save within five school days? -
Php650.00
off to the nearest the centavo. What is the total quantity of juice sold? (answer should be
expressed in whole number only) - 36
off to the nearest the centavo. How much will the employer remit to the Bureau of Internal
Revenue? - Php9,477.20
off to the nearest the centavo. What is the total net amount to be received by the employees from
the employer? - Php105,718.49
corporate income tax rate is 30%, what is the total net income from 2014 up to 2015? -
Php3,584,000.00
his allowance will be decreased to Php170, how much can he save within five school days? -
Php0.00
GRP if graphical. A person submitted a typewritten description and interpretation of data. - TXT
Grace regularly works from Monday to Friday and earns a rate of Php450 in a day. This wage
includes Php440 basic wage and Php10 Cost of Living Allowance (COLA). On TuesdayNovember 1, 2016,
a special non-working day, Grace worked overtime for about 2 hours. How
much is her overtime pay?
a. Php230.13
b. Php290.13 ✔
c. Php190.13
d. Php180.13
a. Commission
b. Cost of Living Allowance
c. SSS, GSIS, PHIC & Pag-ibig Contributions ✔
d. Profit Sharing
Romyna has a salary of Php25,000. How much is her SSS contribution (employee's share)?
a. Php563.20
b. Php681.30
c. Php1,178.70
d. Php581.30 ✔
Romyna has a salary of Php25,000. How much is her Pag-IBIG contribution (employee's share)?
a. Php100
b. Php500 ✔
c. Php200
d. Php300
BMAT-112 W11-20
Instructions: Before taking this exam, please be familiar with the following terms (Annual,
semi-annual, quarterly, monthly, bi-monthy, semi-monthly). In order to have uniform answers,
please follow the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal places and
round off to the nearest the centavo. Mr. Quan has a fixed annual salary of Php189,003.
How much is his salary if he receives it twice a month? - Php7,875.13
A worker person receives a fixed monthly salary regardless of overtime. - S
Mr. Sun earns a compensation worth Php260 per hour. - W
Joh has "No Work No Pay" worker. - W
centavo. Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his quarterly salary
rate? - Php83,537.25
centavo. Ms. Pack has a fixed monthly salary of Php25,805.75. How much is her annual salary
rate? - Php309,669.00
A regularly employed person receives an annual compensation worth Php246,000. - S
centavo. Mr. Brock has a fixed semi-annual salary of Php50,555.75. How much is his bi-monthly
centavo. Mr. Troy has a fixed semi-monthly salary of Php15,755.25. How much is his annual
comma to separate thousands, always give two decimal places and round off to the nearest
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his monthly salary
rate? - Php15,750.25
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his quarterly salary
rate? - Php47,250.75
centavo. Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-annual salary
rate? - Php94,501.50
centavo.
Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual salary rate?
centavo. Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her annual
salary rate? - PHP182,737.50
Instructions: Write S if the statement describes salaries and W if wages. A worker earns Php200
per article written. - W
decimal places and round off to the nearest the centavo. Mr. Franz is a factory worker earning
Php650.75 per regular work day For the month of November, he was able to work 8 hours a day
for 13 days. How much will he receive as compensation? - Php8,459.75
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Han is working in
Region IX, he earns Php37 per hour. - M
decimal places and round off to the nearest the centavo. Ms. Grace is an online English teacher
earning Php250 per hour. She works for 4 hours during weekdays and 6 hours during weekends. How
much is her weekly compensation? - Php8,000.00
side. In order to have u niform answers, please follow the answer formats given. For currency
Php65.50 per two hours. For the month of November, he was able to work 7 hours a day for 19
days. How much will he receive as compensation? - Php4,355.75

give two decimal places and round off to the nearest the centavo. John is a minimum wage
earner in Region II. Regularly, he works during weekdays (Monday-Friday). With proper company
authorization, he worked on Friday-January 1, 2016. How much is his earning for the said date? -
Php600.00
give two decimal places and round off to the nearest the centavo. Ms. Jen has a fixed monthly
salary of Php15,455.75 She was not promoted and did not have any salary increase. How much
will be her 13th month pay? - Php15,455.75
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits Mr.
Ferdie works beyond the normal 8 hours. He is entitled for additional compensation. - OP
Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay, she is also entitled for
an additional payment for working in late at night. - NS
Margarita received rice allowance from her employer. - DM
give two decimal places and round off to the nearest the centavo. The police officer receives
Php540 per month as hazard pay. How much hazard pay will he receive for the whole year? -
Php6,480.00
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits
Jenny worked during new year's day. She is entitled for additional compensation. - HO
give two decimal places and round off to the nearest the centavo. Ms. Jen received a basic pay
of Php12,000; overtime pay of Php3,500; rice allowance worth Php500, uniform allowance worth
Php4,000; and employee achievement award worth Php4,500. How much is her total de minimis
benefits? - Php9,000.00
differential; HZ for hazard pay; TM for thirteenth month pay and DM for de minimis benefits Aside
from the monthly salary, the teachers received an amount equal to their total annual
compensation divided by twelve. - ™
worked for a total of 10 hours. How much is her overtime pay? - Php380.25
rendered her services from 10:00 pm to 11:30pm. How much is her nightshift differential? (Round
off your answer to the nearest centavo) - Php28.52
give two decimal places and round off to the nearest the centavo. Mr. Ken has
a fixed monthly
salary rate of Php20,000. He was promoted on March and his salary rate increased to
Php25,000 per month. How much will he receive ass 13th month pay on December? -
Php24,166.67
give two decimal places and round off to the nearest the centavo. The company is using the
Minimum NSD formula. The auditor conducted an inventory count. In order to ensure that the
inventories are not being moved elsewhere while he is supervising the count he decided that this
activity will be conducted after the normal operating time of the business. He started working
from 10 pm up to 5 am. How much will he receive as nightshift differential if his daily salary rate
exclusive of COLA is Php500? - Php43.75
Instructions: Type M if the person is a minimum wage earner and N if not. M. Spark is working at
ARMM, he earns Php265 per regular work day. - M
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Mark is working in
Region X, he earns Php85 after working for 2 hours. - N
Instructions: Type M if the person is a minimum wage earner and N if not. Ms. Fe works at
Region II, she earns Php37.50 per hour. - M
Instructions: Type M if the person is a minimum wage earner and N if not. Mr. Brand works at
NCR, he earns Php500 per normal work day. - N
decimal places and round off to the nearest the centavo. Mr. Dan is an online freelance article
writer whose compensation is based on the number of work completed. He earns Php300 for
article composed of 900-1499 words and Php400 for articles composed of at least 1,500 words.
For the Month of December, he wrote fifteen 1000-word articles and ten 1500-word articles. How
much is his compensation? - Php8,500.00
decimal places and round off to the nearest the centavo. Mr. Sixto is a minimum wage earner in
Region IX. Last November 7, 2016, he worked for 7 hours only. How much is his compensation
for this said date? - Php259.00
decimal places and round off to the nearest the centavo. Mr. Lim is a Revenue Officer at the
Bureau of Internal Revenue. He has an annual salary worth Php228,924. How much is his fixed
monthly compensation? - Php19,077.00
decimal places and round off to the nearest the centavo. Ms. Romyna is a minimum wage earner
in Region II. She worked 8 hours a day for 20 days. How much is her total compensation? -
Php6,000.00
give two decimal places and round off to the nearest the centavo. Chick and Ken are rank and
file employees of ABCD Company. Jen has a house is nearby the company office so she just
walks toward the office every day. On the other hand, Ken is just renting a room in a small
boarding house. The company laws states that rank and file employees are entitled to receive
Php2,000 as fixed housing allowance. How much housing allowance will Ken receive in a year? -
Php24,000.00
sharing. Aside from John’s salary, he also earns a commission on products sold. He gets Php5
per item sold. - COM
give two decimal places and round off to the nearest the centavo. Jen and Ken are rank and file
employees of ABCD Company. Jen’s house is nearby the company office so she just walks
toward the office every day. On the other hand, Ken’s house is several kilometers away from their
work place so he always commutes every day. The company laws states that rank and file
employees are entitled to receive Php1,000 as fixed monthly transportation allowance. How
much will be the combined annual transportation allowance of Jen and Ken? - Php24,000.00
sharing. A representation allowance is a fixed monthly expense allowance given by employers to
employees for organization related activity representation. - RA
Php10,000 per month. How much is the employer's share in the Pag-IBIG contribution? -
Php100.00
sharing. These contributions are shared by the employee and the employer. - SGPP
give two decimal places and round off to the nearest the centavo. John has a fixed monthly
representation allowance worth Php1,500. How much is his quarterly representation allowance? -
Php4,500.00
Php10,000 per month. How much is the employer's share in the PhilHealth contribution? -
Php125.00
Php10,000 per month. How much is the total employer's share in the SSS, Pag-IBIG and
PhilHealth contributions? (exclude employee compensation fee) - Php971.70
give two decimal places and round off to the nearest the centavo. For the month of January, Mr.
Ken worked for 20 days, he worked 8 hours per day. He is a minimum wage earner from NCR
and receives a minimum wage of Php491. The minimum wage is composed of Php481 basic
wage and Php10 Cost of Living Allowance (COLA). How much is his total COLA for the month? -
Php200.00
sharing. ABC Company has high level of income for the year 2016. The employees got direct
share from the net income. - PS
give two decimal places and round off to the nearest the centavo. Aside from John’s salary, he
also earns a commission on products sold. He gets Php15 per item sold by him. Supposing that
he sold an average of 10 items per day for 20 days, how much is his commission? - Php3,000.00
sharing. This is a fixed monthly allowance granted to employees to help them in their housing
and rentals fees - TA
Php10,000 per month. How much is the total employer's SSS contribution? (Employer's share +
Employee Compensation Fee) - Php746.70
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Pen is a
minimum wage earner. He received Php1,000 as hazard pay. - N
off to the nearest the centavo. Mr. Hayden is not a minimum wage earner. He has a basic pay of
Php0.00
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Ken is
not a minimum wage earner. He received Php2,500 as overtime pay. - T
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. DJ is
working in Region II. His basic salary for a month consisting of 20 working days is Php6000. - N
off to the nearest the centavo. For the month of July, Mr. King received a compensation worth
Php16,000; Hazard Pay Php1,000; overtime pay Php123.75; Commissions Php5,990.75. Mr.
King is not a minimum wage earner. - Php0.00
off to the nearest the centavo. Ms. Kring is a minimum wage earner. Her basic pay is
Php8,555.55
off to the nearest the centavo. For the month of April, Mr. Kang received a compensation worth
Php6,000; Hazard Pay Php1,000; overime pay Php123.75; Commissions Php5,990.75. Mr. Kang
is a minimum wage earner. - Php7,123.75
off to the nearest the centavo. Mr. Hayden is a regular employee (not a minimum wage earner)
with a basic pay of Php28,555.55; Travel allowance Php5,555.55 and a representation allowance
Php888.55. His share for SSS, Pag-IBIG and PhilHealth contribution is Php993.80. - Php993.80
Instructions: Type T for taxable compensation and N for non-taxable compensation. Ms. Katrina
is working in ARMM. Her basic salary is Php30,000 a month. - T
Instructions: Type T for taxable compensation and N for non-taxable compensation. Mr. Joe
earns a commission worth Php15,000. - T
off to the nearest the centavo. Mr. Hayden is a minimum wage earner. He has a basic pay of
Php8,000.50; De minimis benefits worth Php3,535.75; Overtime pay worth Php2,589.50; Holiday
pay worth of Php3,578.50. - Php17,704.25
off to the nearest the centavo. For the month of January, Mr. A from NCR received a basic
compensation worth Php50,000. COLA Php200. Mr. A is not a minimum wage earner.His share
for SSS, Pag-IBIG and PhilHealth contribution is Php993.80. - Php993.80
off to the nearest the centavo. For the month of March, Mr. B from NCR received a basic
compensation worth Php10,000; Hazard pay worth Php1,000; night shift differential worth
Php350.25; travel allowance worth Php2,000. Mr. B is a minimum wage earner. - Php11,350.25
off to the nearest the centavo. Mr. Kong is a minimum wage earner. He received a basic pay of
Php5,555.55. - Php5,555.55
off to the nearest the centavo. For the month of February, Mr Joe received a compensation worth
Php6,000. Commissions Php5,990.75. Mr. Joe is a minimum wage earner. - Php6,000.00
centavo. Mr. D, a married resident citizen, has 2 dependent children. For the month of November,
his basic pay was Php30,000. He also received an overtime pay worth Php3,500 and hazard pay
of Php3,000. His SSS, GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not
a minimum wage earner. How much is the withholding tax? - Php6,066.57
taxable compensation income of Php360,000. Mr. X is not a minimum wage earner. What is the
annual income tax? - Php53,000.00
centavo. Mr. B, a married resident citizen, has one dependent child. For the month of January, he
received a compensation worth Php10,000. His SSS, GSIS, PAG-IBIG Contributions and Union
Dues was Php1,000. He is a minimum wage earner. How much is the withholding tax? - Php0.00
centavo. Mr. Z, a single resident citizen without any dependent has a gross annual taxable
income of Php360,000. In addition, he also earned Php100,000 income from his business. Mr. Z
is not a minimum wage earner. What is the annual income tax? - Php98,000.00
centavo. Mr. C, a single resident citizen, has one dependent child. For the month of February, he
received a basic pay worth Php30,000. He is not a minimum wage earner. How much is the
withholding tax? - Php5,041.77
Instructions: Type T if the statement is true and F if it is false. Mr. S, a married resident citizen,
has eleven children. His personal exemption is Php50,000. - T
taxable income of Php360,000. In addition, he also earned Php200,000 income from his
business. Mr. X is not a minimum wage earner. What is the annual income tax? - Php113,000.00
centavo. Mr. A, a married resident citizen, has two dependent children. For the month of January,
he received a compensation worth Php35,000. His SSS, GSIS, PAG-IBIG Contributions and
Union Dues was Php1,000. He is not a minimum wage earner. How much is the withholding tax?
- Php5,616.57
Instructions: Type T if the statement is true and F if it is false. Mr. A, a married resident citizen,
has one dependent child. His total personal exemption is Php75,000. - F
Instructions: Type T if the statement is true and F if it is false. Ms. K, a single resident citizen, has
two dependent children. Her additional exemption is Php50,000. - T
Instructions: Type T if the statement is true and F if it is false. Ms. D, a single resident citizen, has
no child. Her additional exemption is Php50,000. - F
centavo. Mr. C, a married resident citizen, has 10 illegitimate children of which three are
considered as dependents. For the month of July, his basic pay was Php30,000. He is not a
minimum wage earner. How much is the withholding tax? - Php3,854.25
corporate income tax rate is 30%, what is the total increase in net income from 2014 up to 2015?
- Php2,954,000.00
off to the nearest the centavo. Considering the data given, how much is the average annual
income of ABCD Company? (Round off the answer to the nearest centavo) - Php4,833,333.33
GRP if graphical. Anna used vertical bars to compare the volume of sales of different types of
items. - GRP
off to the nearest the centavo. How much will be the total sales if the following were the selling
price of the juices; Orange Php22;Pineapple Php21; Strawberry Php20, Guyabano Php20,
Grapes Php21. - Php760.00
GRP if graphical. A data presentation method which is composed of rows and columns. - TBL
off to the nearest the centavo. What is the second highest income that the company has earned?
- Php8,000,000.00
GRP if graphical. Using a pie chart to represent data. - GRP
GRP if graphical. Composed of written words and numbers. - TXT
his allowance will be increased to Php300, how much can he save within five school days? -
Php650.00
off to the nearest the centavo. What is the total quantity of juice sold? (answer should be
expressed in whole number only) - 36
off to the nearest the centavo. What is the total net amount to be received by the employees from
the employer? - Php105,718.49
corporate income tax rate is 30%, what is the total net income from 2014 up to 2015? -
Php3,584,000.00
his allowance will be decreased to Php170, how much can he save within five school days? -
Php0.00
GRP if graphical. A person submitted a typewritten description and interpretation of data. - TXT
Grace regularly works from Monday to Friday and earns a rate of Php450 in a day. This wage
includes Php440 basic wage and Php10 Cost of Living Allowance (COLA). On TuesdayNovember 1, 2016,
a special non-working day, Grace worked overtime for about 2 hours. How
much is her overtime pay?
a. Php230.13
b. Php290.13 ✔
c. Php190.13
d. Php180.13
a. Commission
b. Cost of Living Allowance
c. SSS, GSIS, PHIC & Pag-ibig Contributions ✔
d. Profit Sharing
Romyna has a salary of Php25,000. How much is her SSS contribution (employee's share)?
a. Php563.20
b. Php681.30
c. Php1,178.70
d. Php581.30 ✔
Romyna has a salary of Php25,000. How much is her Pag-IBIG contribution (employee's share)?
a. Php100
b. Php500 ✔
c. Php200
d. Php300

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L.

Instructions: Write S if the statement describes salaries and W if wages.

Joh has "No Work No Pay" worker.

Instructions: Write S if the statement describes salaries and W if wages.

Mr. Sun earns a compensation worth Php260 per hour.

Instructions: Before taking this exam, please be familiar with the

to the nearest the centavo.

quarterly salary rate?

Instructions: Before taking this exam, please be familiar with the

to the nearest the centavo.

Instructions: Write S if the statement describes salaries and W if wages.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

will he receive as compensation?

Instructions: Type M if the person is a minimum wage earner and N if not.

Mr. Han is working in Region IX, he earns Php37 per hour.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

October 24 to 28 she worked for 2 hours a day. She became absent on

off in the final answer only)

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

Instructions: Type M if the person is a minimum wage earner and N if not.

M. Spark is working at ARMM, he earns Php265 per regular work day.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

Mr. Lim is a Revenue Officer at the Bureau of Internal Revenue. He has an

annual salary worth Php228,924. How much is his fixed monthly

Instructions: Type M if the person is a minimum wage earner and N if not.

Ms. Fe works at Region II, she earns Php37.50 per hour.

Instructions: Type M if the person is a minimum wage earner and N if not.

Instructions: Type M if the person is a minimum wage earner and N if not.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

for 20 days. How much is her total compensation?

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal

places and round off to the nearest the centavo.

Mr. Dan is an online freelance article writer whose compensation is based

on the number of work completed. He earns Php300 for article composed of

1500-word articles. How much is his compensation?

Instructions: In order to have uniform answers, please follow the answer

to the nearest the centavo.

Instructions: In order to have uniform answers, please follow the answer

to the nearest the centavo.

John is a minimum wage earner in Region II. Regularly, he works during

weekdays (Monday-Friday). With proper company authorization, he worked on

Instructions: Type HO if the statement describes holiday pay; OP if

overtime pay; NS if night sift differential; HZ for hazard pay; TM for

thirteenth month pay and DM for de minimis benefits

Instructions: Type HO if the statement describes holiday pay; OP if

overtime pay; NS if night sift differential; HZ for hazard pay; TM for