APA CPP-Remote CPP Exam Practice Test Instant Access

Question 1

One employment data element in the masterfile is:

Ahourly rate of pay

Bmarital status

Cbirthdate

Doccupation

Answer : A

Question 2

When checking for phantom EEs, which of the following actions should be taken?

ANotify the EEs of an impending physical payout.

BHave the managers hand checks out to their EEs.

CHave EEs pick up checks and direct deposit/paycard advices and show identification.

DMail checks directly to EEs' homes.

Answer : C

Question 3

Payroll system user documentation should include:

Aa copy of the RFP

Bcopies of project development documents

Cdetails of disaster recovery procedures

Dthe history of the payroll system conversaion

Answer : C

Question 4

A payroll register for the pay period shows gross earnings of $300,000 and deductions of $120,000. The entry to the payroll expense account would be:

A$120,000

B$180,000

C$300,000

D$420,000

Answer : C

Question 5

How may FIT 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 EE's pay stub, if the EE has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?

Ausing the aggregate method only

Busing the prior 12 months' tax rate

Cat the optional flat rate for all payouts at termination only

Dat the optional flat rate or using the aggregate method

Answer : D

Question 6

All of the following steps are required when initiating direct deposit for an EE EXCEPT:

Aprenoting

Breceiving financial institution routing number

Cgetting authorization from the EE

Dreceiving EE's bank account number

Answer : A

Question 7

Each of the following items qualifies as a de minimis fringe benefit EXCEPT:

Aoccasional parties and picnics for EEs

Boccasional supper money for working OT

Ctraditional holiday gifts, such as food items

Dgroup legal services worth less than $100 annually

Answer : D

APA CPP-Remote Certified Payroll Professional CPP Exam Practice Test