APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Jul 18,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Jul 18,2025
Which of the following accounts has a normal debit balance?
- A . Liability
- B . Expense
- C . Revenue
- D . Equity
What is the amount reported in box 12, and what code is used?
- A . C 4,980
- B . D 24,582
- C . C 10,480
- D . D 29,682
Which of the following would not be included in the Needs Analysis stage of a system evaluation?
- A . Review of the current system
- B . Creating a current cost model
- C . Defining the company’s technical direction
- D . System testing
Which of the following is not likely to be included in payroll documentation?
- A . Auditors’ Questionnaire
- B . Proofing and Balancing Payroll
- C . Tax Set Up
- D . Correcting Errors
Which of the following is the most logical order of events in a system implementation?
- A . Training, development, testing evaluation
- B . Feasibility, evaluation, development, testing
- C . Conversation, training, testing, evaluation
- D . Testing, evaluation, training, documentation
Which for the following statements is true?
- 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
With regard to employee’s reported tips, the employer must:
- A . report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes
- B . report taxes on tips separately when making an employment tax deposit
- C . report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage
- D . withholds and pays only the employees’ portion of social security and Medicare taxes on tips
What is one of the major considerations when evaluating and selecting a software system for payroll?
- A . The sale’s representative’s knowledge of payroll
- B . The arrangement of the panels for on-line data entry
- C . The number of trainers the software has available
- D . The fit of the technical platform with the company’s strategic plans
The rate of withholding in 2009 on qualified pension distributions made directly to
employees is:
- A . 15%
- B . 20%
- C . 27%
- D . 30%
An employee earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m.
If an employee works from 3:00 p.m. to 11:00 p.m., Monday through Friday, what is the employee’s weekly gross pay under the Fair Labor Standards Act?
- A . $360
- B . $362
- C . $364
- D . $361