APA Online Training Dumps, APA Online Training Real Exam Questions

It is a great way to start your IT career by passing APA CPP-Remote exam. But the question is how to pass CPP-Remote Certified Payroll Professional exam? Here are some tips that you should keep in mind while preparing for American Planning Association CPP-Remote exam. Finding relevant and absolute APA CPP-Remote Certified Payroll Professional Online Training will help you a lot. It will broaden your mind in the preparation. Moreover, these APA CPP-Remote Certified Payroll Professional Online Training will helps you in understanding the real exam scenario.

Page 1 of 9

1. Which of the following does NOT represent a deductible business expense?

Lodging while on business travel

Golfing event following a business meeting

Dry cleaning charges while out of town on business

Country club dues

2. 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. Bass Biting engaged a carpenter, Jim to build a boat dock so that customers could access the shop via boat. Jim has several docks in progress for other local merchants. Bass Batting’s dock took 4 days to build, 13 hours each day. Bass Biting paid Jim $500 for 4 days' work. Calculate overtime due Jim under FLSA.

$57.72

$557.44

$173.04

3. A pre notification may be used when an employee:

Has insufficient funds in a checking account

Loses a paycheck

Is relocated

Changes banking institutions

4. In maintaining a payroll system, change control refers to:

Procedures to test and schedule changes before they are put into production

Entering new data to an employee's record

Creating a new system in a merger or acquisition

Separation of functions according to accounting standards

5. When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be:

Debit EIC payable, credit cash

Debit cash, credit EIC payable

Debit FIT payable, credit cash

Debit EIC payable, credit FICA payable

6. The FLSA term "exempt" generally means the employer need NOT:

Withhold federal income tax

Pay overtime

Pay federal income tax

Pay a minimum amount

7. Which of the following would not be included in the system testing stage of an

implementation?

Volume testing

Functional testing

Recruiting tests

Stress testing

8. Who of the following most likely is an independent contractor?

A repairman who is called periodically to perform maintenance on the PC's of a dental office.

A person normally employed in the mail room who comes in after hours to clean the offices.

A commissioned salesman who works from his home.

A retiree called back to work on a temporary basis

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

Illustrates the position in relation to others in the organization

Outlines individual performance goals for next fiscal year

Describes incumbent's obligations to pay appropriate federal, state, and local taxes while holding the position

Provides implementation plan for conversion to new system

10. A report has been requested that is NOT a standard report from the system.

This type of report is called a (n):

batch system report

integrated report

edit report

ad-hoc report

Page 2 of 9

11. Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?

Accrued wages payable

Salary cash

Tax liabilities

Payroll cash

12. Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

Travel expenses of spouse to search for new residence at new job location

Mileage for a pre-move house hunting trip

Lodging expenses while waiting for the new home to be built

Mileage while moving from the old residence to the new

13. When the state does not allow workers' compensation converge through a private insurance carrier, this is referred to as a:

Public fund state

National council state

Competitive state

Monopolistic state

14. 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. Employee Lois was a bait and tackle shop clerk until she retired on June 30. Lois returned to the bait and tackle shop to perform clerical duties on August 15 and worked through Labor Day to assist Bass Biting through its busy season. Determine Lois' employment status with Bass Biting

Statutory nonemployee

Independent contractor

Nonstatutory employee

Employee

15. What is the total amount reported in box 10, "Dependent care benefits?"

$ 0

$10,480

$5,500

$4,980

16. 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?

Groupware

Implementation plan

Production plan

Business continuity

17. Jane voluntarily separated from employment. She is allowed to continue paying for her medical insurance at cost plus 2% under what legislation?

Fair Labor Standards Act of 1948

Family and Medical Leave Act of 1993

Tax Reform Act of 1986

Consolidated Omnibus Budget Reconciliation Act of 1985

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

Payroll transactions are reviewed by internal audit

Service provider initiates all pay transactions

Accruals entries are made by the payroll staff

Benefits enrollment data is maintained by authorized personnel

19. Which of the following agencies would most likely enforce rules governing the number of days following the close of the payroll period that employees must be paid?

State workers' compensation board

State labor department

Internal Revenue Service

Social Security Administration

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

An ethnic group

An age group

A sex

The highly paid

Page 3 of 9

21. The proper handling of a stop payment includes all of the following steps EXCEPT:

notifying the bank account reconciliation employees

documenting the reason for the transaction

reversing the direct deposit

cancelling the payment in the payroll system

22. The entry to record an employee's repayment of a salary advance is (employee repays advance by personal check):

Debit cash, credit accounts receivable

Debit cash, credit wages payable

Debit salary expense, credit accounts receivable

Debit accounts receivable, credit cash

23. At the time that wages are paid, an advance payment of EIC would be recorded as:

Debit FIT payable, credit cash

Debit cash, credit EIC payable

Debit EIC payable, credit FICA payable

Debit EIC payable, credit cash

24. All of the following data elements are required to be maintained in the employee master file

EXCEPT:

birth date

marital status

occupation

social security number

25. Under NACHA rules, employers are advised to retain a copy of the employee's written authorization for direct deposit for at least:

3 years

2 years

1 year

4 years

26. A company pays all executives semimonthly.

The FLSA requires all other employees to be paid on:

any established cycle

a weekly cycle

a biweekly cycle

a semimonthly cycle

27. How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees' pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

at the optional flat rate for all payouts at termination only

using the aggregated method only

at the optional flat rate or using the aggregate method

using the prior 12 months' tax rate

28. For purposes of the FLSA, a payroll register must be retained for a period of not less than how many years?

29. Employee data need not be entered in both the payroll system and the time and attendance system when which of the following is used?

An interface

Open systems

A firewall

A password

30. The penalty for failure to withhold wages under a federal tax levy notice is:

75% of the amount not withheld

100% of the amount not withheld

150% of the amount not withheld

50% of the amount not withheld

Page 4 of 9

31. What is the difference between policy and a procedure?

None, they serve the same purpose

Policies are rules; procedures are instructions

Procedures need to be documented; policies do not

Policies can be overridden; procedures may not

32. A cross-functional work team is an important element of:

Benchmarking

Management by objective

Business process reengineering

Claim of right

33. The primary responsibility of Professional Employer Organizations is:

Determining the client's products and services

Establishing their client's FEIN

Leasing the buildings and fixtures

Co-employment of their client's employees

34. The entry to record an employee's repayment of a salary advance is (salary advance is deducted on a pretax basis from regular wages):

Debit salary expense, credit accounts receivable

Debit salary expense, credit wages payable

Debit accounts receivable, credit cash

Debit cash, credit salary expense

35. 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?

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

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

Withhold a flat 25% from the supplemental wages.

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

36. Assume that an independent contractor is a foreign person.

What form is he most likely to complete?

Form W-9

Form W-8BEN

Form W-4

Form W-7

37. Which of the following would probably not require an electronic interface from the payroll/human resources system?

Originating bank for direct deposit

401(k) administrator

External audit firm

Payer of push money

38. An employer may accept a child support order directly served from another state without risk of liability under which of the following laws?

ERISA

URESA

OCSE

UIFSA

39. Procedures governing employers' payment of wages by direct deposit are governed by:

SSA

INS

IRS

NACHA

40. The proper entry to record the payment of accrued wages is:

Debit cash, credit salary expense

Debit accrued wages, credit cash

Debit cash, credit accrued wages

Debit salary expense, credit accrued wages

Page 5 of 9

41. Which of the following accounts has a normal debit balance?

Liability

Expense

Revenue

Equity

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

C 4,980

D 24,582

C 10,480

D 29,682

43. Which of the following would not be included in the Needs Analysis stage of a system evaluation?

Review of the current system

Creating a current cost model

Defining the company's technical direction

System testing

44. Which of the following is not likely to be included in payroll documentation?

Auditors' Questionnaire

Proofing and Balancing Payroll

Tax Set Up

Correcting Errors

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

Training, development, testing evaluation

Feasibility, evaluation, development, testing

Conversation, training, testing, evaluation

Testing, evaluation, training, documentation

46. Which for the following statements is true?

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

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

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

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

47. With regard to employee's reported tips, the employer must:

report tips as wages on Form W-2 and pay the employer portions of social security and Medicare taxes

report taxes on tips separately when making an employment tax deposit

report and pay the employer portion of social security and Medicare taxes on the portion of cash tips above the federal minimum wage

withholds and pays only the employees' portion of social security and Medicare taxes on tips

48. What is one of the major considerations when evaluating and selecting a software system for payroll?

The sale's representative's knowledge of payroll

The arrangement of the panels for on-line data entry

The number of trainers the software has available

The fit of the technical platform with the company's strategic plans

49. The rate of withholding in 2009 on qualified pension distributions made directly to

employees is:

15%

20%

27%

30%

50. 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?

$360

$362

$364

$361

Page 6 of 9

51. The FLSA requires which of the following records to be retained for three years?

Proof of workers' compensation coverage

Document showing employee's job duties

Daily time records

Employee disciplinary notices

52. Employers in non-credit reduction states that pay their state unemployment taxes on time can deduct up to what percentage in calculating their FUTA tax payments?

0.8%

6.2%

5.4%

4.5%

53. Sally's department was scheduled to work from 8:00 a.m. until 5:00 p.m. It was announced to all employees that a severe winter storm was expected to reach the city between 4:00 p.m. and 5:00 p.m. Employees of Sally's department asked if they, like most other departments, would be allowed to leave work at 3:00 p.m. to avoid being caught in the storm. Sally was sympathetic, but after much discussion denied the request, stating that the policy was clear that employees were to remain on duty until 5:00 p.m.

Which of the following management styles is Sally demonstrating?

Diplomatic

Bureaucratic

Autocratic

Participative

54. Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan.

What is the action that may be taken?

The employer will increase Beth's deduction retroactively to the child's date of birth

There can be no change to Beth's deduction until the first quarter

Beth may change her election due to the change in family status

Nugget Products will suspend Beth's deduction until the first quarter

55. The employer may classify a worker as an independent contractor if the worker:

Signs a contract

Furnishes his or her own tools and supplies

Fails the common-law test

Is retired or over age 65

56. Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:

Can be deducted on a pretax basis from regular wages

Cannot be deducted from the employee's wages because employee has a right to the payment

Can be deducted from wages on an after-tax basis

Cannot be deducted from wages at all

57. The popular term used to describe traditional theories and perceptions is":

Paradigm

Cognizance

Presumption

Hypothesis

58. Which of the following would not be included in the planning stage of a system implementation?

Creating a task list

Determining resources needed for the project

Documenting the new software

Defining the project's goals and objective

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

Relocating physical work space near the supervisor

Reassignment to another department

Targeting training

Assigning to an autocratic leader

60. An employer is allowed under deferral law to pay overtime for all hours worked over 80 in a biweekly period.

In what type of industry is this employer likely to be engaged?

Manufacturing

Health care

State or local law enforcement

Retail

Page 7 of 9

61. 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?

$93.00

$186.00

$46.00

62. 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?

$200

$400

$300

$500

63. Which of the following accounts has a normal credit balance?

Expense

Asset

Cash

Liability

64. Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

facility qualifies as a de minims fringe

employer incurs no substantial additional cost, except labor, to provide the facility

employer requires substantiation of the amount, time, and business purpose of the facility's use.

facility is on the employer's premises

65. Choose the statement that represents the best implementation of internal control:

Payroll master file changes are reviewed by human resources

Supervisors input increases and new hires to the payroll master file

The bank is instructed to send canceled checks directly to the payroll manager

Payroll computes cost-of-living increases for employees

66. In a leasing arrangement, which of the following is not assumed by the leasing company?

Payment of employees

Product research

Hiring of employees

Termination of employees

67. Which of the following is tax-free to all employees even if only provided to highly paid employees?

Cafeteria plans

Athletic facilities

401(k) plans

Transportation fringe benefits

68. 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?"

$100

$2,400

$2,300

69. Which of the following is an example of a system edit?

A special panel or screen is used to input corrections

The payroll specialist re-enters an employee's ZIP code

An on-line message alerts the user that a 401(k)-deduction percent higher than the company allows was entered.

The system has an on-line report writer

70. The effective minimum hourly rate that tipped employees must receive is which of the following?

No particular rate is required

100% of the federal minimum wage

50% of the federal minimum wage

20% of the federal minimum wage

Page 8 of 9

71. Which of the following benefits is allowable in an 125 plan?

Disability insurance

Educational assistance

403(b)

Transportation fringe benefits

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

$50 per month

$50 per year

$20 per month

$20 per year

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

Determine the detailed solution you expect to hear from the participants

Begin with an overview of good time management

Prepare an agenda and distribute prior to the meeting

Invite the participants who will agree with your position

74. Which of the following factors provides system security?

access level authorizations

conducting "physical payouts"

shared passwords

segregation of duties

75. If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?

Foreign service premium

Employer-paid housing expenses

Hardship allowance

Income exclusions

76. Which of the following items determines the disposition of unclaimed wages?

federal law only

federal and state law

no recognized procedures exist

state law only

77. A payroll department manager should assure:

appropriate training and equipment resources for staff members

an independent mission statement

top payment of staff

immediate enactment of employee suggestions

78. A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50.

What is the company's total tax liability for this pay period?

$37,122.87

$30.620.37

$42,568.04

$61,240.74

79. Transactions are recorded in chronological order into books of original entry called:

registers

journals

vouchers

invoices

80. An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?

90.0%

5.4%

10.0%

6.2%

Page 9 of 9

81. Company deadlines for payroll data input documents are essential for:

timely processing of the payroll

guaranteeing that all information is processed

accurate entry of data

adequate auditing purposes

82. Flawless Flower Shops accepts payments for flowers and local delivery from customers anywhere in the United States. The employees of Flawless typically work 6 days a week.

How must they be compensated?

Overtime must be paid on a daily basis

Compensatory pay is allowed for hours over 80 in a biweekly pay period

Overtime is due for hours worked over 40 in a workweek

Double time is required for work on holidays

83. Portability describes the attribute of software to:

Print output in duplex

Use telephone lines to communicate between physical locations

Use video and audio

Execute on other platforms without application code modifications

84. How many hours prior to payday is it recommended that a direct deposit of wages be initiated with the ODFI?

8 hours

48 hours

24 hours

72 hours

85. Which of the following employees' wages is likely to be exempt from FICA?

A parent working for a child

A spouse working for a spouse

A statutory employee

A child under age 18 employed by a parent

86. For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

25%

35%

20%

28%

87. Which of the following would never be delegated to a manger's subordinates?

Accountability

Responsibility

Authority

All of the above

88. Which of the following generally does NOT represent compensable time under the FLSA?

Time sent in break room waiting for job instructions

Time spent cleaning up work area after normal shift

Overtime hours not authorized by the employer

Travel to a convention after normal working hours

89. Which of the following statements is CORRECT regarding a federal tax levy?

It does not have to be honored if any other garnishments have been served.

It is limited only by the amount of the employee's net pay

It is continued each pay period until a release of levy is received.

It requires a new order for each pay period.

90. On what form must mistakenly paid wages, for which no repayment is made, be reported?

1099-R

W-2

W-4

1099-MISC