APA American Planning Association CPP-REMOTE Questions & Answers

• Question 1:

  Upward communication involves:

  A. passing information to management

  B. dissemination of management decision to the staff

  C. interactions between you and your manager

  D. conducting quality circle meetings

  Correct Answer: A

• Question 2:

  The employer must withhold FICA and federal income taxes, and pay FUTA tax, when the employee's tips exceed what amount?

  A. $50 per month

  B. $50 per year

  C. $20 per month

  D. $20 per year

  Correct Answer: C

• Question 3:

  Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy's 2009 federal W-2?

  A. Box 1 only

  B. Boxes 1, 3, 5, and 12

  C. Boxes 1, 3, and 5

  D. Box 12 only

  Correct Answer: C

• Question 4:

  A network is:

  A. A system in which computers and terminals are linked together

  B. Terminals, hard drives, and printers

  C. Software that provides for the creation of edit files

  D. A picture of the flow of input through programs

  Correct Answer: A

• Question 5:

  One of the key concepts in total quality management is:

  A. Management by "walking around"

  B. Employees are willing to accept responsibility

  C. Focus on customer satisfaction

  D. Frequent inspection of every phase of a production cycle

  Correct Answer: C

• Question 6:

  Another term for service bureaus is:

  A. Preprocessor

  B. Microprocessor

  C. Business process outsourcer

  D. Prototype

  Correct Answer: C

• Question 7:

  Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?

  A. Report payment in box1 of Form W-2

  B. Payment is exempt from FITW

  C. Report payment in box 3 of Form 1099

  D. Payment is exempt form FICA and FITW

  Correct Answer: A

• Question 8:

  Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

  A. facility qualifies as a de minims fringe

  B. employer incurs no substantial additional cost, except labor, to provide the facility

  C. employer requires substantiation of the amount, time, and business purpose of the facility's use.

  D. facility is on the employer's premises

  Correct Answer: D

• Question 9:

  In a leasing arrangement, which of the following is not assumed by the leasing company?

  A. Payment of employees

  B. Product research

  C. Hiring of employees

  D. Termination of employees

  Correct Answer: B

• Question 10:

  Procedures governing employers' payment of wages by direct deposit are governed by:

  A. SSA

  B. INS

  C. IRS

  D. NACHA

  Correct Answer: D