APA APA Certifications CPP-REMOTE Questions & Answers

• Question 141:

  The general term that describes the ability for employees to make changes to certain data in their own records within the payroll or HR system is called:

  A. Employee empowerment

  B. Enabled systems

  C. Employee self-service

  D. Extranet

  Correct Answer: C

• Question 142:

  A plan to ensure business can continue in the event of a flood is called a:

  A. Disaster recovery plan

  B. Group term life plan

  C. Implementation plan

  D. Strategic business plan

  Correct Answer: A

• Question 143:

  Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:

  A. Can be deducted on a pretax basis from regular wages

  B. Cannot be deducted from the employee's wages because employee has a right to the payment

  C. Can be deducted from wages on an after-tax basis D. Cannot be deducted from wages at all

  Correct Answer: C

• Question 144:

  A company pays all executives semimonthly. The FLSA requires all other employees to be paid on:

  A. any established cycle

  B. a weekly cycle

  C. a biweekly cycle

  D. a semimonthly cycle

  Correct Answer: A

• Question 145:

  An environment n which the back office transaction-intensive processes and customer care functions are consolidated is known as:

  A. Shared services

  B. Pre-processing

  C. Open systems

  D. Outsourcing

  Correct Answer: A

• Question 146:

  Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

  A. $5.93

  B. $6.42

  C. $0

  D. $5.48

  Correct Answer: C

• Question 147:

  The entry to recorded an employee's repayment of a salary advance is (employee repays advance by personal check):

  A. Debit accounts receivable, credit cash

  B. Debit salary expense, credit accounts receivable

  C. Debit accounts receivable, credit cash

  D. Debit cash, credit accounts receivable

  Correct Answer: D

• Question 148:

  Which form is used to request an employer identification number?

  A. SS-5

  B. SS-4

  C. I-9

  D. SS-8

  Correct Answer: B

• Question 149:

  Which of the following plans describes a cafeteria plan under section 125 of the Internal Revenue code?

  A. a quantified and accountable expense reimbursement plan

  B. a tax-qualified retirement plan for public education institutions

  C. a plan which permits employees to select two or more qualified taxable and nontaxable benefits

  D. a plan whereby state government employees may request that pretax dollars be set aside in a retirement account until age 39

  Correct Answer: C

• Question 150:

  All of the following data elements are required to be maintained in the employee master file EXCEPT:

  A. birth date

  B. marital status

  C. occupation

  D. social security number

  Correct Answer: B