Free CPP-REMOTE Exam Dumps Preview

Question 1

Single choice

Which form is used to request an employer identification number?

1. A

   SS-5

2. B

   SS-4

3. C

   I-9

4. D

   SS-8

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Correct answerB

Question 2

Single choice

Which of the following does not meet the federal definition of supplemental wages?

1. A

   Holiday pay

2. B

   Commissions

3. C

   Paid sick leave

4. D

   Certain stock awards

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Correct answerA

Question 3

Single choice

For an employee earning $10.20 per hour and participating in a 401(k) plan with a deferral per pay period of $50, compute the federal taxable wages based on the following: Biweekly pay period Regular 80 hours
4 hours overtime 3 hours double-time:

1. A

   $731.40

2. B

   $938.40

3. C

   $898.60

4. D

   $888.40

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Correct answerD

Question 4

Single choice

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

1. A

   pre-notification

2. B

   getting authorization from the employee

3. C

   receiving financial institution routing number

4. D

   receiving employee's bank account number

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Correct answerA

Question 5

Single choice

All of the following factors are advantages of having an in-house developed system EXCEPT:

1. A

   scheduling flexibility

2. B

   user groups

3. C

   control of the system

4. D

   security

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Correct answerB

Question 6

Single choice

The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

1. A

   High school students who work over 8 hours in a day

2. B

   Salespeople who work out of their homes

3. C

   Municipal firefighters

4. D

   Retirees who return for part-time work

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Correct answerC

Question 7

Single choice

Use of which of the following contributes to the security of the payroll system?

1. A

   Direct deposit

2. B

   Accountable plan

3. C

   Diplomatic leadership

4. D

   User password

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Correct answerD

Question 8

Single choice

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

1. A

   notifying the bank account reconciliation employees

2. B

   documenting the reason for the transaction

3. C

   reversing the direct deposit

4. D

   cancelling the payment in the payroll system

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Correct answerC

Question 9

Single choice

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?

1. A

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

2. B

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

3. C

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

4. D

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

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Correct answerC

Question 10

Single choice

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?

1. A

   $360

2. B

   $362

3. C

   $364

4. D

   $361

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Correct answerB

Question 11

Single choice

A plan to ensure business can continue in the event of a flood is called a:

1. A

   Disaster recovery plan

2. B

   Group term life plan

3. C

   Implementation plan

4. D

   Strategic business plan

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Correct answerA

Question 12

Single choice

A network is:

1. A

   A system in which computers and terminals are linked together

2. B

   Terminals, hard drives, and printers

3. C

   Software that provides for the creation of edit files

4. D

   A picture of the flow of input through programs

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Correct answerA

Question 13

Single choice

Which of the following supports payroll system security?

1. A

   New hire reporting

2. B

   Audit trails

3. C

   Constructive receipt

4. D

   Labor law compliance

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Correct answerB

Question 14

Single choice

To exhibit good customer service skills, payroll staff must understand and be able to explain:

1. A

   benefits enrollment techniques

2. B

   system design decisions

3. C

   strategic departmental direction

4. D

   payroll forms

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Correct answerD

Question 15

Single choice

FLSA coverage does not apply under which of the following conditions?

1. A

   Employees are minors under the age of 18

2. B

   Employees are paid $2.13 per hour

3. C

   Employer and employees are not engaged in interstate commerce

4. D

   All employees are part time workers

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Correct answerC

Question 16

Single choice

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

1. A

   Debit EIC payable, credit cash

2. B

   Debit cash, credit EIC payable

3. C

   Debit FIT payable, credit cash

4. D

   Debit EIC payable, credit FICA payable

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Correct answerB

Question 17

Single choice

What is the difference between policy and a procedure?

1. A

   None, they serve the same purpose

2. B

   Policies are rules; procedures are instructions

3. C

   Procedures need to be documented; policies do not

4. D

   Policies can be overridden; procedures may not

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Correct answerB

Question 18

Single choice

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

1. A

   Benchmarking

2. B

   Management by objective

3. C

   Business process reengineering

4. D

   Claim of right

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Correct answerC

Question 19

Single choice

Which of the following documents proves both identity and right to work for Form I-9 verification purposes?

1. A

   U.S. Passport

2. B

   Social Security card

3. C

   Driver's license

4. D

   Birth Certificate

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Correct answerA

Question 20

Single choice

The Fair Labor Standards Act specifically governs which of the following?

1. A

   When holiday pay must be provided

2. B

   Record keeping requirements

3. C

   When severance pay must be paid

4. D

   How vacation pay is accrued

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Correct answerB

Question 21

Single choice

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

1. A

   Accountability

2. B

   Responsibility

3. C

   Authority

4. D

   All of the above

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Correct answerA

Question 22

Single choice

What does the following journal entry represent?
Debit State Unemployment Tax Payable $6,340.00 Credit Cash $6,340.00?

1. A

   The payment of state unemployment tax one or more states

2. B

   An entry to correct tax withheld

3. C

   The accrual of state unemployment tax liabilities

4. D

   A record of tax deductions

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Correct answerA

Question 23

Single choice

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?

1. A

   Groupware

2. B

   Implementation plan

3. C

   Production plan

4. D

   Business continuity

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Correct answerD

Question 24

Single choice

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

1. A

   Withhold federal income tax

2. B

   Pay overtime

3. C

   Pay federal income tax

4. D

   Pay a minimum amount

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Correct answerB

Question 25

Single choice

Which of the following plans describes a cafeteria plan under section 125 of the Internal Revenue code?

1. A

   a quantified and accountable expense reimbursement plan

2. B

   a tax-qualified retirement plan for public education institutions

3. C

   a plan which permits employees to select two or more qualified taxable and nontaxable benefits

4. D

   a plan whereby state government employees may request that pretax dollars be set aside in a
   retirement account until age 39

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Correct answerC

Question 26

Single choice

An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan.

How is this pretax contribution reported on the 2009 W-2?

1. A

   Boxes 3/5, box 12, box 13 (retirement plan)

2. B

   Boxes 3/5, box 13, (retirement plan)

3. C

   Box 12, box 13 (retirement plan)

4. D

   Box 1, box 3/5, box 13 (retirement plan)

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Correct answerA

Question 27

Single choice

Under which of the following situations may an employee change an election made under a 125 cafeteria plan within the plan year?

1. A

   Employee receives a salary increase

2. B

   Employee is demoted

3. C

   Employee transfers to another department

4. D

   Employees divorces

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Correct answerD

Question 28

Single choice

An employer that deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday.

When should the taxes be deposited?

1. A

   $110,000 on Thursday and $55,000 on Friday

2. B

   $165,000 on Thursday

3. C

   $55,000 on Thursday and $110,000 on Friday

4. D

   $55,000 on Friday and $110,000 on the next Wednesday

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Correct answerA

Question 29

Single choice

Which of the following accounts has a normal credit balance?

1. A

   Expense

2. B

   Asset

3. C

   Cash

4. D

   Liability

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Correct answerD

Question 30

Single choice

The entry to record a salary advance to an employee is:

1. A

   Debit cash, credit accounts receivable

2. B

   Debit accounts receivable, credit cash

3. C

   Debit salary expense, credit cash

4. D

   Debit salary expense, credit wages payable

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Correct answerB

Question 31

Single choice

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

1. A

   75% of the amount not withheld

2. B

   100% of the amount not withheld

3. C

   150% of the amount not withheld

4. D

   50% of the amount not withheld

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Correct answerD

Question 32

Single choice

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

1. A

   Review of the current system

2. B

   Creating a current cost model

3. C

   Defining the company's technical direction

4. D

   System testing

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Correct answerD

Question 33

Single choice

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

1. A

   Determine the detailed solution you expect to hear from the participants

2. B

   Begin with an overview of good time management

3. C

   Prepare an agenda and distribute prior to the meeting

4. D

   Invite the participants who will agree with your position

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Correct answerC

Question 34

Single choice

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

1. A

   A special panel or screen is used to input corrections

2. B

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

3. C

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

4. D

   The system has an on-line report writer

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Correct answerC

Question 35

Single choice

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?

1. A

   $37,122.87

2. B

   $30.620.37

3. C

   $42,568.04

4. D

   $61,240.74

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Correct answerA

Question 36

Single choice

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?

1. A

   State workers' compensation board

2. B

   State labor department

3. C

   Internal Revenue Service

4. D

   Social Security Administration

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Correct answerB

Question 37

Single choice

Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour:
$8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

1. A

   $380.64

2. B

   $404.50

3. C

   $405.64

4. D

   $377.00

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Correct answerC

Question 38

Single choice

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

1. A

   1099-R

2. B

   W-2

3. C

   W-4

4. D

   1099-MISC

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Correct answerB