APA CPP-REMOTE Online Practice Questions and Exam Preparation

APA CPP-REMOTE Online Questions & Answers

• Question 131:

  Which of the following is an example of a system production control technique?

  A. Computers and other hardware are kept in climate controlled rooms
  B. Forms W-9 are obtained for all independent contractors
  C. A check list is created of sequential activities to run the payroll
  D. Job descriptions are updated as the incumbents of the jobs change
  C. A check list is created of sequential activities to run the payroll

• Question 132:

  A single company of a group of related companies can file the Forms W-2 and 941 under it's EIN for all employees of all the related companies, whether or not the employees are concurrently employed, under which of the following reporting options?

  A. Power of attorney
  B. Common paymaster
  C. Establishment reporting
  D. Reporting agent
  D. Reporting agent

• Question 133:

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

  A. Employee receives a salary increase
  B. Employee is demoted
  C. Employee transfers to another department
  D. Employees divorces
  D. Employees divorces

• Question 134:

  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:

  A. $731.40
  B. $938.40
  C. $898.60
  D. $888.40
  D. $888.40

• Question 135:

  Which of the following forms must be submitted annually by large food and beverage establishments with monthly deposit obligations of more than $100,000?

  A. 942
  B. 4070
  C. 944
  D. 8027
  D. 8027

• Question 136:

  Which of the following would probably not require an electronic interface from the payroll/human resources system?

  A. Originating bank for direct deposit
  B. 401(k) administrator
  C. External audit firm
  D. Payer of push money
  D. Payer of push money

• Question 137:

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

  A. Holiday pay
  B. Commissions
  C. Paid sick leave
  D. Certain stock awards
  A. Holiday pay

• Question 138:

  An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?

  A. 90.0%
  B. 5.4%
  C. 10.0%
  D. 6.2%
  C. 10.0%

• Question 139:

  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
  C. Versatility in the approach used in dealing with subordinates

• Question 140:

  What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

  A. The company has not yet paid the third party
  B. The company has withheld too much from the employee
  C. The company has paid to a third party more than was withheld from the employee
  D. The company has under-deposited taxes withheld from employee wages
  C. The company has paid to a third party more than was withheld from the employee