APA American Planning Association CPP-REMOTE Questions & Answers

• Question 231:

  The primary responsibility of Professional Employer Organizations is:

  A. Determining the client's products and services

  B. Establishing their client's FEIN

  C. Leasing the buildings and fixtures

  D. Co-employment of their client's employees

  Correct Answer: D

• Question 232:

  Chicken Liken requires that all employees wear uniforms that are unique to chicken Liken restaurants. New employees are required to pay $40 for their uniforms from their first regular paycheck. Assume that it is September 2009, and one of ties new employees earns $8.20 per hour and works 42 hours in the first workweek ending September 18. What is the maximum that Chicken Liken can deduct from this employees wages for the uniform?

  A. $0

  B. $48.10

  C. $38.00

  D. $39.90

  Correct Answer: A

• Question 233:

  A U.S. citizen working for a foreign employer outside the United States is subject to which of the following taxes?

  A. Federal income tax withholding only

  B. Federal income tax withholding, Social Security, Medicare, and FUTA

  C. None

  D. Social Security and Medicare only

  Correct Answer: A

• Question 234:

  Which for the following statements is true?

  A. A company's fiscal year must not be the same as the calendar year

  B. A company's fiscal year must be the same as the calendar year

  C. A company may designate its fiscal year to cover 12 months that differ from the calendar year

  D. A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

  Correct Answer: C

• Question 235:

  What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

  A. The company has not yet paid the third party

  B. The company has withheld too much from the employee

  C. The company has paid to a third party more than was withheld from the employee

  D. The company has under-deposited taxes withheld from employee wages

  Correct Answer: C

• Question 236:

  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

  Correct Answer: D

• Question 237:

  Use of which of the following contributes to the security of the payroll system?

  A. Direct deposit

  B. Accountable plan

  C. Diplomatic leadership

  D. User password

  Correct Answer: D

• Question 238:

  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

  Correct Answer: A

• Question 239:

  Who of the following most likely is an independent contractor?

  A. A repairman who is called periodically to perform maintenance on the PC's of a dental office.

  B. A person normally employed in the mail room who comes in after hours to clean the offices.

  C. A commissioned salesman who works from his home.

  D. A retiree called back to work on a temporary basis

  Correct Answer: A

• Question 240:

  The Fair Labor Standards Act specifically governs which of the following?

  A. When holiday pay must be provided

  B. Record keeping requirements

  C. When severance pay must be paid

  D. How vacation pay is accrued

  Correct Answer: B