APA APA Certifications CPP-REMOTE Questions & Answers

• Question 171:

  Documenting payroll policies and procedures will provide all of the following results EXCEPT:

  A. a mechanism for educating payroll partners, suppliers, and customers

  B. assurances of payroll personnel competency and performance

  C. a tool for assessing internal business controls

  D. a vehicle for improving processes

  Correct Answer: B

• Question 172:

  Under the FLSA, how many hours would be paid at time and one half for the following biweekly period, assuming that the employee is an assembly line worker?

  

  A. 8

  B. 0

  C. 20

  D. 10

  Correct Answer: A

• Question 173:

  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

  Correct Answer: A

• Question 174:

  The proper handling of a stop payment includes all of the following steps EXCEPT:

  A. notifying the bank account reconciliation employees

  B. documenting the reason for the transaction

  C. reversing the direct deposit

  D. cancelling the payment in the payroll system

  Correct Answer: C

• Question 175:

  

  What is the total amount reported in box 10, "Dependent care benefits?"

  A. $ 0

  B. $10,480

  C. $5,500

  D. $4,980

  Correct Answer: D

• Question 176:

  To build morale and motivate staff, a manager must:

  A. delegate accountability to staff members

  B. gives good reviews and raises

  C. be sincere and specific with praise

  D. reward "stars" and promote competition within the team

  Correct Answer: C

• Question 177:

  Which of the following is the primary purpose of an employee's performance review?

  A. To present a comparison of the salary of the employee to that of others in the department

  B. To encourage performance that is on task with established goals

  C. To convey the company's financial goals for the next fiscal year

  D. To document the justification for terminating an employee

  Correct Answer: B

• Question 178:

  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

  Correct Answer: C

• Question 179:

  Brenda receives a prize as a winner of a sales contest. The prize, which is paid from her sales manager's petty cash account, is $25. Which of the following best represents the impact on her taxable wages?

  A. The prize is a de minims gift and excluded from taxable wages

  B. The prize represents a "gift of detached generosity" and is excluded from taxable income

  C. The prize represents a non-accountable business expense reimbursement and is subject to FIT, FITW, FICA, and FUTA

  D. The prize is subject to FIT, FITW, FICA, and FUTA

  Correct Answer: D

• Question 180:

  Which of the following generally is excluded when computing the workers' compensation insurance premium?

  A. Premium overtime pay

  B. Shift pay

  C. Bonuses

  D. Vacation pay

  Correct Answer: A