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APA CPP-Remote Dumps

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Total 249 questions

Certified Payroll Professional Questions and Answers

Question 1

Portability describes the attribute of software to:

Options:

A.

Print output in duplex

B.

Use telephone lines to communicate between physical locations

C.

Use video and audio

D.

Execute on other platforms without application code modifications

Question 2

In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:

Options:

A.

An ethnic group

B.

An age group

C.

A sex

D.

The highly paid

Question 3

Which of the following records MUST be kept for four years?

Options:

A.

OSHA records

B.

time cards

C.

voided payroll checks

D.

hours worked

Question 4

Which of the following is one of the purposes of a job description?

Options:

A.

Provides security access and passwords to be assigned to the incumbent

B.

Describes the experience, skills, knowledge, abilities, education, and training needed to perform the job.

C.

Reinforces delineation between statutory employees and independent coworkers

D.

Specifies frequency of interdepartmental meetings

Question 5

Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

Options:

A.

when the checks are delivered

B.

on the check date

C.

when the checks are cashed

D.

when the checks were postmarked

Question 6

Which of the following represents the best way of addressing an issue of an employee's poor task performance?

Options:

A.

Relocating physical work space near the supervisor

B.

Reassignment to another department

C.

Targeting training

D.

Assigning to an autocratic leader

Question 7

When paying supplemental wages along with regular wages WITHOUT specifying the amount of each, how would a company determine the amount of income tax to withhold from the supplemental wages if the employee has been paid no supplemental wages so far during the year and the supplemental wage payment is no more than $1,000?

Options:

A.

Withhold income tax as if the total were a single payment for a regular payroll period.

B.

Withhold a flat 25% from the supplemental wages and withhold from regular wages using the appropriate table.

C.

Withhold a flat 25% from the supplemental wages.

D.

Compute income tax withholding on the regular wages separate from the supplemental wages

Question 8

Which form is used to request an employer identification number?

Options:

A.

SS-5

B.

SS-4

C.

I-9

D.

SS-8

Question 9

An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in 2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?

Options:

A.

Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000

B.

Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50

C.

Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable $484.78

D.

Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00

Question 10

Which of the following is important when planning a problem-solving meeting?

Options:

A.

Determine the detailed solution you expect to hear from the participants

B.

Begin with an overview of good time management

C.

Prepare an agenda and distribute prior to the meeting

D.

Invite the participants who will agree with your position

Question 11

One of the key concepts in total quality management is:

Options:

A.

Management by "walking around"

B.

Employees are willing to accept responsibility

C.

Focus on customer satisfaction

D.

Frequent inspection of every phase of a production cycle

Question 12

Under the federal requirements, a restaurant establish me with 10 or more employees is required to report allocated tips if reported tips are less than what percentage of gross receipts?

Options:

A.

25%

B.

10%

C.

8%

D.

6%

Question 13

In the first monthly accounting period of a company's fiscal year, which of the following occurs?

Options:

A.

Underpaid debts are "forgiven"

B.

Asset and liability accounts reflect prior year ending balance

C.

All liability accounts are reset to zero balances

D.

Asset account balances are reclassified

Question 14

Which for the following statements is true?

Options:

A.

A company's fiscal year must not be the same as the calendar year

B.

A company's fiscal year must be the same as the calendar year

C.

A company may designate its fiscal year to cover 12 months that differ from the calendar year

D.

A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

Question 15

Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than:

Options:

A.

The evening before payday

B.

The end of the business day on payday

C.

The opening of the business day on payday

D.

Two days before payday

Question 16

Which of the following is the most logical order of events in a system implementation?

Options:

A.

Training, development, testing evaluation

B.

Feasibility, evaluation, development, testing

C.

Conversation, training, testing, evaluation

D.

Testing, evaluation, training, documentation

Question 17

The term used to describe the breaking away from traditional theories and perceptions is:

Options:

A.

Paradigm shift

B.

Cognitive deviation

C.

Pygmalion effect

D.

Doctrinaire approach

Question 18

Which of the following accounts has a normal debit balance?

Options:

A.

Liability

B.

Expense

C.

Revenue

D.

Equity

Question 19

Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period assuming the employer is a hospital qualified under the special provisions of the FLSA?

 

Options:

A.

8

B.

4

C.

15

D.

14

Question 20

Company deadlines for payroll data input documents are essential for:

Options:

A.

timely processing of the payroll

B.

guaranteeing that all information is processed

C.

accurate entry of data

D.

adequate auditing purposes

Question 21

Under FLSA, how many hours would be paid a time and one half for the following biweekly period, assuming that the employee is a health care professional paid under the special FLSA rules?

 

Options:

A.

0

B.

12

C.

24

D.

16

Question 22

The employer must withhold FICA and federal income taxes, and pay FUTA tax, when the employee's tips exceed what amount?

Options:

A.

$50 per month

B.

$50 per year

C.

$20 per month

D.

$20 per year

Question 23

Which of the following would NOT be defined as a tax-deferred benefit?

Options:

A.

Non qualified plan contributions

B.

403(b) pretax contributions

C.

401(k) pretax contributions

D.

125 pretax contributions

Question 24

Brenda receives a prize as a winner of a sales contest. The prize, which is paid from her sales manager's petty cash account, is $25. Which of the following best represents the impact on her taxable wages?

Options:

A.

The prize is a de minims gift and excluded from taxable wages

B.

The prize represents a "gift of detached generosity" and is excluded from taxable income

C.

The prize represents a non-accountable business expense reimbursement and is subject to FIT, FITW, FICA, and FUTA

D.

The prize is subject to FIT, FITW, FICA, and FUTA

Question 25

Which of the following best represents compliance under Section 404 of Sarbanes Oxley?

Options:

A.

Payroll transactions are reviewed by internal audit

B.

Service provider initiates all pay transactions

C.

Accruals entries are made by the payroll staff

D.

Benefits enrollment data is maintained by authorized personnel

Question 26

In a relational database, a field is represented as:

Options:

A.

A highlighted area of the monitor

B.

An icon on the graphical user interface

C.

An entry on a row in a table

D.

A command button on the panel or screen

Question 27

Certain company records must be retained for four years to comply with regulations of which of the following agencies?

Options:

A.

U.S. Citizenship and Immigration Service

B.

Internal Revenue Service

C.

Wage and Hour Division, Department of Labor

D.

Social Security Administration

Question 28

Employee Jack, a nonexempt employee, must travel by plane from Chicago to Houston to inspect the security system recently, installed at a client's site. Jack is normally scheduled to work from 8:00 a.m. to 5:00 p.m., Monday through Friday. Jack arrives at Chicago O'Hare airport on Sunday at 4:00 p.m. and lands at Houston Intercontinental airport at 6:00 p.m. Jack begins work at 8:00 a.m. on Monday, works through lunch, and returns to the airport for his return flight at 5:00 p.m. He arrives in Chicago at 7:00 p.m. Monday evening. Under FLSA, how many hours of pay are due Jack for Sunday and Monday?

Options:

A.

8

B.

14

C.

10

D.

11

Question 29

As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?

Options:

A.

back-up

B.

ongoing

C.

compliance

D.

parallel

Question 30

The primary responsibility of Professional Employer Organizations is:

Options:

A.

Determining the client's products and services

B.

Establishing their client's FEIN

C.

Leasing the buildings and fixtures

D.

Co-employment of their client's employees

Question 31

What is the amount reported in box 12, and what code is used?

Options:

A.

C 4,980

B.

D 24,582

C.

C 10,480

D.

D 29,682

Question 32

An employer that deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday. When should the taxes be deposited?

Options:

A.

$110,000 on Thursday and $55,000 on Friday

B.

$165,000 on Thursday

C.

$55,000 on Thursday and $110,000 on Friday

D.

$55,000 on Friday and $110,000 on the next Wednesday

Question 33

One reason many companies use a Zero Balance checking account is that:

Options:

A.

funds do not have to be deposited until the employee cashes the check

B.

the company receives interest on the account

C.

cash is available for investment until items are presented for payment at the company's bank

D.

bank reconciliations are not required

Question 34

The term Workforce Management refers to:

Options:

A.

Third party background check services

B.

Time management

C.

Recruiting services

D.

Management of employee business functions

Question 35

What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

Options:

A.

The company has not yet paid the third party

B.

The company has withheld too much from the employee

C.

The company has paid to a third party more than was withheld from the employee

D.

The company has under-deposited taxes withheld from employee wages

Question 36

A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee's weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week?

Options:

A.

$200

B.

$400

C.

$300

D.

$500

Question 37

Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?

Options:

A.

Groupware

B.

Implementation plan

C.

Production plan

D.

Business continuity

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Total 249 questions