APA CPP-REMOTE Online Practice Questions and Exam Preparation

APA CPP-REMOTE Online Questions & Answers

• Question 141:

  Under the Immigration Reform and Control Act, employers and employees are required to complete which of the following forms:

  A. W-4
  B. I-9
  C. SS-5
  D. SS-4
  B. I-9

• Question 142:

  If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?

  A. Instruct each user area to conduct an independent search for a software vendor
  B. Assign the search task to the information systems staff who have prior experience in each HRIS discipline
  C. Assemble a team of information system staff and potential users to conduct the search
  D. Authorize the company's payroll manager to select the vendors from which to choose
  C. Assemble a team of information system staff and potential users to conduct the search

• Question 143:

  Which of the following items represents an input interface to the payroll system?

  A. material usage records
  B. general ledger
  C. benefit payments
  D. time and attendance
  D. time and attendance

• Question 144:

  Employee Dan, a sales representative, is reimbursed for business travel expenses incurred for out-of-town trips. Dan completes an expense report each month showing the date expenses were incurred and receipts substantiating the amount of the expenses. In August, Dan's employer reimbursed travel expenses of $500 for meals, $1,200 for hotels, and $900 for airfare. Choose the answer that properly reflects the income Dan must declare and the corporate tax deduction that Dan's employer may claim

  A. Dan's income =$500; Employer's deduction = $2,350
  B. Dan's income =$0; Employer's deduction = $2,600
  C. Dan's income =$250; Employer's deduction = $2,600
  D. Dan's income =$0; Employer's deduction = $2,350
  D. Dan's income =$0; Employer's deduction = $2,350

• Question 145:

  Which of the following accounts has a normal credit balance?

  A. Expense
  B. Asset
  C. Cash
  D. Liability
  D. Liability

• Question 146:

  Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

  A. $380.64
  B. $404.50
  C. $405.64
  D. $377.00
  C. $405.64

• Question 147:

  Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

  A. when the checks are delivered
  B. on the check date
  C. when the checks are cashed
  D. when the checks were postmarked
  A. when the checks are delivered

• Question 148:

  Which of the following is not likely to be included in payroll documentation?

  A. Auditors' Questionnaire
  B. Proofing and Balancing Payroll
  C. Tax Set Up
  D. Correcting Errors
  A. Auditors' Questionnaire

• Question 149:

  Choose the statement that represents the best implementation of internal control:

  A. Payroll master file changes are reviewed by human resources
  B. Supervisors input increases and new hires to the payroll master file
  C. The bank is instructed to send canceled checks directly to the payroll manager
  D. Payroll computes cost-of-living increases for employees
  A. Payroll master file changes are reviewed by human resources

• Question 150:

  Sick pay under a definite plan or system is NOT subject to mandatory federal income tax withholding when paid:

  A. From a disability retirement plan
  B. From an employer's self-insured plan
  C. By an agent of the employer
  D. By a third-party insurance provider
  D. By a third-party insurance provider