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

What is the effect of failing to record salaries that are earned but not paid at the end of an accounting period?

Aunderstatement of expenses for the period

Boverstatement of expenses for the period

Cunderstatement of assets for the period

Doverstatement of liabilities for the period

Answer : A

Question 3

A local national is defined as an EE:

Afrom another country working in the US

Bfrom the US working in a foreign country

Cfrom a foreign company working in the US

Dfrom a foreign country working in his or her home country location

Answer : D

Question 4

All of the following techniques would enhance the level of customer service EXCEPT:

Aadding more customer service personnel

Bpublishing payroll customer service procedures, calendars, and directories

Cutilizing automated call processing tools to take and process caller inquiries

Dtraining company management on pay calculation and tax withholding rules

Answer : D

Question 5

On a company's financial statements, payroll tax expense appears in the:

Abalance sheet

Baccrued payroll

Csalaries expense

Dincome statement

Answer : D

Question 6

Which form is used to request an ER identification number (EIN)?

AI-9

BSS-4

CSS-5

DSS-8

Answer : B

Question 7

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

APA Certified Payroll Professional CPP Exam Practice Test