APA CPP-Remote CPP Exam Practice Test Instant Access

Question 1

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 2

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 3

When an ER is advised by the IRS that an EE's Form W-4 is invalid, what action must the ER take?

AAll future Forms W-4 must be sent to the IRS as long as the EE is being paid.

BERs have no obligation to change exemptions unless notified by the EE through a new Form W-4.

CWithhold on the basis of information provided by the IRS.

DThe ER should send notice at the end of the quarter, requesting that the EE contact the IRS to clear up the problem.

Answer : C

Question 4

The process of balancing multiple time sheets within a specified pay period utilizes a procedure known as:

Abatch totaling

Bexcepting reporting

Csystem documentation

Dreconciliation

Answer : A

Question 5

A company pays all executives semimonthly. The FLSA requires all other EEs to be paid on:

Aa weekly cycle

Ba biweekly cycle

Ca semimonthly cycle

Dany established cycle

Answer : D

Question 6

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

Question 7

The KEY advantage of using an automated time and attendance system is that it:

Aidentifies phantom EEs

Breduces errors

Cinterfaces with the payroll system

Dfrees supervisors from having to review hours

Answer : B

APA CPP-Remote Certified Payroll Professional CPP Exam Practice Test