Free APA CPP-Remote Exam 2022 Practice Materials Collection
CPP-Remote Exam Info and Free Practice Test All-in-One Exam Guide Oct-2022
NEW QUESTION 106
Another term for service bureaus is:
- A. Microprocessor
- B. Prototype
- C. Business process outsourcer
- D. Preprocessor
Answer: C
NEW QUESTION 107
The FLSA requires which of the following records to be retained for three years?
- A. Document showing employee's job duties
- B. Proof of workers' compensation coverage
- C. Employee disciplinary notices
- D. Daily time records
Answer: A
NEW QUESTION 108
How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?
- A. 48 hours
- B. 72 hours
- C. 8 hours
- D. 24 hours
Answer: A
NEW QUESTION 109
Which of the following is the primary purpose of an employee's performance review?
- A. To document the justification for terminating an employee
- B. To encourage performance that is on task with established goals
- C. To present a comparison of the salary of the employee to that of others in the department
- D. To convey the company's financial goals for the next fiscal year
Answer: B
NEW QUESTION 110
Which of the following items determines the disposition of unclaimed wages?
- A. federal law only
- B. state law only
- C. no recognized procedures exist
- D. federal and state law
Answer: B
NEW QUESTION 111
Which of the following would not be included in the job description of a payroll specialist?
- A. Sorting checks and deposit statements for distribution
- B. Entering direct deposit information
- C. Calculating bonus and severance pay
- D. Crafting policy for employee benefits
Answer: D
NEW QUESTION 112
An integrated HRIS offers the advantage of:
- A. Decreased requirements for technical improvements
- B. Enhanced screen display of employee data
- C. Reduced effort in the maintenance of employee records
- D. Improved security of confidential payroll
Answer: C
NEW QUESTION 113
Which of the following employees is most likely to be an exempt professional under FLSA?
- A. Accounts payable clerk
- B. Labor Relations Director
- C. Human resources receptionist
- D. Payroll specialist
Answer: B
NEW QUESTION 114
Which of the following is an example of a system production control technique?
- A. The payroll manager periodically distributes paychecks
- B. A calendar is maintained for payroll run dates
- C. Balances in liability
- D. Payroll journal entries are approved by the finance manager
Answer: B
NEW QUESTION 115
What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?
- A. The company has withheld too much from the employee
- B. The company has under-deposited taxes withheld from employee wages
- C. The company has not yet paid the third party
- D. The company has paid to a third party more than was withheld from the employee
Answer: D
NEW QUESTION 116
What is the difference between policy and a procedure?
- A. Procedures need to be documented; policies do not
- B. None, they serve the same purpose
- C. Policies can be overridden; procedures may not
- D. Policies are rules; procedures are instructions
Answer: D
NEW QUESTION 117
In the first monthly accounting period of a company's fiscal year, which of the following occurs?
- A. Asset and liability accounts reflect prior year ending balance
- B. All liability accounts are reset to zero balances
- C. Asset account balances are reclassified
- D. Underpaid debts are "forgiven"
Answer: A
NEW QUESTION 118
In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?
- A. Verifying proper authorization appears on change documents
- B. Reconciling payroll bank account
- C. Preparing requisition for remitting child support deductions
- D. Entering employee tax jurisdiction information from Form W-4
Answer: B
NEW QUESTION 119
Which of the following is an example of a system production control technique?
- A. Computers and other hardware are kept in climate controlled rooms
- B. A check list is created of sequential activities to run the payroll
- C. Job descriptions are updated as the incumbents of the jobs change
- D. Forms W-9 are obtained for all independent contractors
Answer: B
NEW QUESTION 120
The proper handling of a stop payment includes all of the following steps EXCEPT:
- A. reversing the direct deposit
- B. cancelling the payment in the payroll system
- C. notifying the bank account reconciliation employees
- D. documenting the reason for the transaction
Answer: A
NEW QUESTION 121
The proper entry to record the payment of accrued wages is:
- A. Debit cash, credit salary expense
- B. Debit salary expense, credit accrued wages
- C. Debit accrued wages, credit cash
- D. Debit cash, credit accrued wages
Answer: C
NEW QUESTION 122
Under the FLSA, how many hours would be paid at time and one half for the following biweekly period, assuming that the employee is an assembly line worker?
- A. 0
- B. 1
- C. 2
- D. 3
Answer: A
NEW QUESTION 123 
What is the total amount that must be reported in box 14?
- A. $10,480
- B. $4,980
- C. $23,582
- D. $ 0
Answer: D
NEW QUESTION 124
Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:
- A. when the checks are delivered
- B. when the checks were postmarked
- C. on the check date
- D. when the checks are cashed
Answer: A
NEW QUESTION 125
In 2010, an individual worked for three employers during the calendar year, earning $38,000, $39,000, and
$35,000 respectively. What is the total amount of social security and Medicare taxes that should be withheld from the employee's wages by the three employers?
- A. $6,944.00
- B. $8,170.20
- C. $8,245.60
- D. $8,586.00
Answer: D
NEW QUESTION 126
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