APA CPP-REMOTE Online Practice Questions and Exam Preparation

APA CPP-REMOTE Online Questions & Answers

• Question 1:

  Which of the following sets of data should be maintained on the payroll master file?

  A. Employee's prior employment history
  B. Name and address of benefits provider
  C. Employer's date of incorporation
  D. Deductions made to satisfy an IRS levy
  D. Deductions made to satisfy an IRS levy

• Question 2:

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

  A. Auditors' Questionnaire
  B. Proofing and Balancing Payroll
  C. Tax Set Up
  D. Correcting Errors
  A. Auditors' Questionnaire

• Question 3:

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

  A. No particular rate is required
  B. 100% of the federal minimum wage
  C. 50% of the federal minimum wage
  D. 20% of the federal minimum wage
  B. 100% of the federal minimum wage

• Question 4:

  What is the difference between policy and a procedure?

  A. None, they serve the same purpose
  B. Policies are rules; procedures are instructions
  C. Procedures need to be documented; policies do not
  D. Policies can be overridden; procedures may not
  B. Policies are rules; procedures are instructions

• Question 5:

  Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period:

  

  Represents 8 hours of sick pay leave:

  A. 10
  B. 16
  C. 2
  D

• Question 6:

  A payroll department manager should assure:

  A. appropriate training and equipment resources for staff members
  B. an independent mission statement
  C. top payment of staff
  D. immediate enactment of employee suggestions
  A. appropriate training and equipment resources for staff members

• Question 7:

  Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period assuming the employer is a hospital qualified under the special provisions of the FLSA?

  

  B. 4
  C. 15
  D. 14
  D. 14

• Question 8:

  Federal tax withheld from a distribution of $50,000 from a qualified retirement plan paid directly to a retiree age 65 is:

  A. $14,000
  B. $10, 000
  C. $0
  D. $15,500
  B. $10, 000

• Question 9:

  In a customer service situation, Payroll should:

  A. get in the last word
  B. avoid addressing stressful issues
  C. assure the caller everything is okay, even when it's not
  D. remain assertive and stays focused
  D. remain assertive and stays focused

• Question 10:

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

  A. When holiday pay must be provided
  B. Record keeping requirements
  C. When severance pay must be paid
  D. How vacation pay is accrued
  B. Record keeping requirements