APA APA Certifications CPP-REMOTE Questions & Answers

• Question 161:

  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%

  Correct Answer: C

• Question 162:

  The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

  A. High school students who work over 8 hours in a day

  B. Salespeople who work out of their homes

  C. Municipal firefighters

  D. Retirees who return for part-time work

  Correct Answer: C

• Question 163:

  A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee's weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week?

  A. $200

  B. $400

  C. $300

  D. $500

  Correct Answer: D

• Question 164:

  All of the following factors are advantages of having an in-house developed system EXCEPT:

  A. scheduling flexibility

  B. user groups

  C. control of the system

  D. security

  Correct Answer: B

• Question 165:

  From which of the following taxes are statutory workers' compensation payments exempt?

  A. federal income, social security, Medicare, and federal unemployment taxes

  B. social security and Medicare taxes only

  C. federal unemployment tax only

  D. federal income tax only

  Correct Answer: A

• Question 166:

  Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?

  A. November and December

  B. The last 3 months of the year

  C. The last 6 months of the year

  D. December only

  Correct Answer: A

• Question 167:

  Which of the following would not be included in the Needs Analysis stage of a system evaluation?

  A. Review of the current system

  B. Creating a current cost model

  C. Defining the company's technical direction

  D. System testing

  Correct Answer: D

• Question 168:

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

  A. Payroll department members change their passwords each week

  B. External auditors verify payroll account balances prior to commenting on financial statements

  C. Cut-off dates for data entry are established with remote users

  D. Check stock is maintained under lock and key

  Correct Answer: C

• Question 169:

  Which of the following does NOT represent a deductible business expense?

  A. Lodging while on business travel

  B. Golfing event following a business meeting

  C. Dry cleaning charges while out of town on business

  D. Country club dues

  Correct Answer: D

• Question 170:

  

  What is the total amount reported in box 3, Social Security wages, for these employees?

  A. $321,100

  B. $362,938

  C. $387,520

  D. $373,418

  Correct Answer: A