APA APA Certifications CPP-REMOTE Questions & Answers

• Question 131:

  The correct entry to record a payment of the employer's share of FICA tax is:

  A. Debit salary expense, credit tax withheld

  B. Debit payroll tax expense, credit cash

  C. Debit tax withheld, credit salary expense

  D. Debit cash, credit payroll tax expense

  Correct Answer: B

• Question 132:

  Techniques for conducting periodic physical payouts:

  A. vary by wage class and compensation level

  B. are the same for all employees

  C. vary for some employees such as telecommuters

  D. vary by whether the employee is paid by check or direct deposit

  Correct Answer: B

• Question 133:

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

  A. 1099-R

  B. W-2

  C. W-4

  D. 1099-MISC

  Correct Answer: B

• Question 134:

  The proper entry to record the payment of accrued wages is:

  A. Debit cash, credit salary expense

  B. Debit accrued wages, credit cash

  C. Debit cash, credit accrued wages

  D. Debit salary expense, credit accrued wages

  Correct Answer: B

• Question 135:

  An example of a policy is:

  A. Employees receive paid sick leave after the second day of absence.

  B. Time cards are filed by cost center in the records room

  C. the PC's of the payroll employees are connected to the same printer

  D. Payroll receives changes of status documents from human resources after data entry has occurred

  Correct Answer: A

• Question 136:

  A manager who embraces the theory of situational leadership is most likely to emphasize:

  A. The need for employees to have freedom in getting their work done

  B. Quick decision making and prompt reaction to events

  C. Versatility in the approach used in dealing with subordinates

  D. Strict adherence to all company policies and procedures

  Correct Answer: C

• Question 137:

  A pre notification may be used when an employee:

  A. Has insufficient funds in a checking account

  B. Loses a paycheck

  C. Is relocated

  D. Changes banking institutions

  Correct Answer: D

• Question 138:

  If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?

  A. Foreign service premium

  B. Employer-paid housing expenses

  C. Hardship allowance

  D. Income exclusions

  Correct Answer: D

• Question 139:

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

  A. reconciliation

  B. system documentation

  C. batch totaling

  D. exception reporting

  Correct Answer: C

• Question 140:

  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. What amount of this expense, if any is excluded from Cindy's federal taxable wages?

  A. $0

  B. $310

  C. $620

  D. $496

  Correct Answer: A