APA APA Certifications CPP-REMOTE Questions & Answers

• Question 101:

  Which of the following employees is most likely to be an exempt professional under FLSA?

  A. Labor Relations Director

  B. Accounts payable clerk

  C. Payroll specialist

  D. Human resources receptionist

  Correct Answer: A

• Question 102:

  In the first monthly accounting period of a company's fiscal year, which of the following occurs?

  A. Underpaid debts are "forgiven"

  B. Asset and liability accounts reflect prior year ending balance

  C. All liability accounts are reset to zero balances D. Asset account balances are reclassified

  Correct Answer: B

• Question 103:

  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?

  A. $360

  B. $362

  C. $364

  D. $361

  Correct Answer: B

• Question 104:

  The entry to record an employee's repayment of a salary advance is (salary advance is deducted on a pretax basis from regular wages):

  A. Debit salary expense, credit accounts receivable

  B. Debit salary expense, credit wages payable

  C. Debit accounts receivable, credit cash

  D. Debit cash, credit salary expense

  Correct Answer: A

• Question 105:

  Which of the following is the most logical order of events in a system implementation?

  A. Training, development, testing evaluation

  B. Feasibility, evaluation, development, testing

  C. Conversation, training, testing, evaluation

  D. Testing, evaluation, training, documentation

  Correct Answer: B

• Question 106:

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

  A. The payment of state unemployment tax one or more states

  B. An entry to correct tax withheld

  C. The accrual of state unemployment tax liabilities

  D. A record of tax deductions

  Correct Answer: A

• Question 107:

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

  A. Determine the detailed solution you expect to hear from the participants

  B. Begin with an overview of good time management

  C. Prepare an agenda and distribute prior to the meeting

  D. Invite the participants who will agree with your position

  Correct Answer: C

• Question 108:

  An HRIS that has one database with functionality pertaining to multiple applications is often called a (n)

  A. Integrated system

  B. Segregated system

  C. Stand-alone system

  D. Cross-functional system

  Correct Answer: A

• Question 109:

  Transactions are recorded in chronological order into books of original entry called:

  A. registers

  B. journals

  C. vouchers

  D. invoices

  Correct Answer: B

• Question 110:

  One of the employees of the Great Company called to report to the payroll department that his payroll check was incorrect. Which of the following is the most appropriate response or action for the payroll department representative who spoke to the caller?

  A. Explain that due to the intense schedule under which payroll operates, someone will look into the problem before the next regular payday and make an adjustment at that time if one is warranted.

  B. Record the caller's name, employee number and telephone number, his analysis of the payroll check, including the reasons he believes his paycheck is incorrect, and provide a time and date for returning his call with a response to his inquiry.

  C. Acknowledge immediately that a mistake is likely and assure the caller an adjustment will be processed the same day

  D. Record the caller's name and telephone number and promise to call him back as soon as time permits

  Correct Answer: B