APA APA Certifications CPP-REMOTE Questions & Answers

• Question 181:

  For 2009, the mandatory rate of federal income tax withholding on supplemental wages in excess of $1 million is:

  A. 25%

  B. 35%

  C. 20%

  D. 28%

  Correct Answer: B

• Question 182:

  Which of the following is one of the purposes of a job description?

  A. Illustrates the position in relation to others in the organization

  B. Outlines individual performance goals for next fiscal year

  C. Describes incumbent's obligations to pay appropriate federal, state, and local taxes while holding the position

  D. Provides implementation plan for conversion to new system

  Correct Answer: A

• Question 183:

  At least how often must employers report fringe benefits as income for federal tax withholding purposes?

  A. monthly

  B. annually

  C. quarterly

  D. each pay period

  Correct Answer: B

• Question 184:

  In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

  A. Verifying proper authorization appears on change documents

  B. Reconciling payroll bank account

  C. Preparing requisition for remitting child support deductions

  D. Entering employee tax jurisdiction information from Form W-4

  Correct Answer: B

• Question 185:

  All of the following steps are required when initiating direct deposit for an employee EXCEPT:

  A. pre-notification

  B. getting authorization from the employee

  C. receiving financial institution routing number

  D. receiving employee's bank account number

  Correct Answer: A

• Question 186:

  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

  Correct Answer: D

• Question 187:

  An advantage of client/server technology for payroll is:

  A. Maintenance fees from the vendor are eliminated

  B. Fewer programmers are required to maintain the payroll

  C. Time required to balance a payroll is reduced.

  D. Programs and database need not be stored on the mainframe

  Correct Answer: D

• Question 188:

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

  A. The payroll manager periodically distributes paychecks

  B. Balances in liability

  C. Payroll journal entries are approved by the finance manager

  D. A calendar is maintained for payroll run dates

  Correct Answer: D

• Question 189:

  An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?

  A. 10.0 hours

  B. 5.5 hours

  C. 2.5 hours

  D. 7.5 hours

  Correct Answer: D

• Question 190:

  Which of the following is not likely to be in the skills set needed for a manager?

  A. Communications

  B. Planning

  C. Organization

  D. Partiality

  Correct Answer: D