APA APA Certifications CPP-REMOTE Questions & Answers

• Question 201:

  Under FLSA, a work week is defined as:

  A. Sunday through Saturday

  B. a minimum of a 40-hour/5-day time frame

  C. any 7 consecutive 24-hour periods

  D. stated in a collective bargaining agreement

  Correct Answer: C

• Question 202:

  A single company of a group of related companies can file the Forms W-2 and 941 under it's EIN for all employees of all the related companies, whether or not the employees are concurrently employed, under which of the following reporting options?

  A. Power of attorney

  B. Common paymaster

  C. Establishment reporting

  D. Reporting agent

  Correct Answer: D

• Question 203:

  Which of the following is an example of a system edit?

  A. A special panel or screen is used to input corrections

  B. The payroll specialist re-enters an employee's ZIP code

  C. An on-line message alerts the user that a 401(k) deduction percent higher than the company allows was entered.

  D. The system has an on-line report writer

  Correct Answer: C

• Question 204:

  In 2010, an individual worked for three employers during the calendar year, earning $38,000, $39,000, and $35,000 respectively. What is the total amount of social security and Medicare taxes that should be withheld from the employee's wages by the three employers?

  A. $8,170.20

  B. $8,245.60

  C. $8,586.00

  D. $6,944.00

  Correct Answer: C

• Question 205:

  Jane voluntarily separated from employment. She is allowed to continue paying for her medical insurance at cost plus 2% under what legislation?

  A. Fair Labor Standards Act of 1948

  B. Family and Medical Leave Act of 1993

  C. Tax Reform Act of 1986

  D. Consolidated Omnibus Budget Reconciliation Act of 1985

  Correct Answer: D

• Question 206:

  A statutory employee's pay is subject to which of the following taxes?

  A. None

  B. Federal income tax, Social Security, and Medicare

  C. Social Security, Medicare and FUTA

  D. Federal income tax

  Correct Answer: C

• Question 207:

  An example of procedure is:

  A. Employees receive their hourly rate of pay for hours spent in jury service

  B. Overtime is paid at double time for work performed on Sundays

  C. Employees may take unused vacation from the current year in the first quarter of the subsequent year

  D. Time cards are filed by the cost center in the records room

  Correct Answer: D

• Question 208:

  A procedure to have a time record signed by an employee indicates:

  A. authorization for payment

  B. hours cannot be challenged

  C. confirmation of total hours

  D. time spent at the establishment

  Correct Answer: C

• Question 209:

  Which of the following accounts has a normal debit balance?

  A. Liability

  B. Expense

  C. Revenue

  D. Equity

  Correct Answer: B

• Question 210:

  Which of the following is the first step on goal-setting?

  A. Ask other department managers for copies of their written plans

  B. Review the department members' performance appraisals

  C. Develop a plan of action

  D. Obtain salary history for all staff members

  Correct Answer: C