APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Jul 20,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Jul 20,2025
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is $93 per month, and $23 per month after excluding the first $50,000 of coverage.
How much is exempt from wages?
- A . $0
- B . $93.00
- C . $186.00
- D . $46.00
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?
- A . $200
- B . $400
- C . $300
- D . $500
Which of the following accounts has a normal credit balance?
- A . Expense
- B . Asset
- C . Cash
- D . Liability
Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:
- A . facility qualifies as a de minims fringe
- B . employer incurs no substantial additional cost, except labor, to provide the facility
- C . employer requires substantiation of the amount, time, and business purpose of the facility’s use.
- D . facility is on the employer’s premises
Choose the statement that represents the best implementation of internal control:
- A . Payroll master file changes are reviewed by human resources
- B . Supervisors input increases and new hires to the payroll master file
- C . The bank is instructed to send canceled checks directly to the payroll manager
- D . Payroll computes cost-of-living increases for employees
In a leasing arrangement, which of the following is not assumed by the leasing company?
- A . Payment of employees
- B . Product research
- C . Hiring of employees
- D . Termination of employees
Which of the following is tax-free to all employees even if only provided to highly paid employees?
- A . Cafeteria plans
- B . Athletic facilities
- C . 401(k) plans
- D . Transportation fringe benefits
In 2009, employee Chris was transferred from her company’s headquarters to a distribution center 1,000 miles away. The company reimbursed her for meal expenses totaling $100 and lodging expenses totaling $300 incurred while driving from her old residence to her new. Chris’ company directly paid the moving company $2,000 for transporting her household goods.
What portion of Chris’ employer-paid relocation expenses is reported in box 1, "wages, tips, other compensation?"
- A . $100
- B . $2,400
- C . $2,300
- D . $0
Which of the following is an example of a system edit?
- A . A special panel or screen is used to input corrections
- B . The payroll specialist re-enters an employee’s ZIP code
- C . An on-line message alerts the user that a 401(k)-deduction percent higher than the company allows was entered.
- D . The system has an on-line report writer
The effective minimum hourly rate that tipped employees must receive is which of the following?
- A . No particular rate is required
- B . 100% of the federal minimum wage
- C . 50% of the federal minimum wage
- D . 20% of the federal minimum wage
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