APA APA Certifications CPP-REMOTE Questions & Answers

• Question 81:

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

  A. Field level access restriction

  B. Aggregate withholding

  C. Reversal entry

  D. Quality program

  Correct Answer: A

• Question 82:

  Federal unemployment tax must be accrued for which of the following?

  A. Taxable group-term life

  B. Wages paid to federal employees

  C. Deceased worker's final wage payment in year of death

  D. Tip income under $20 per month

  Correct Answer: C

• Question 83:

  Which of the following is usually considered an advantage for outsourcing payroll?

  A. All of the business needs can be met with no customizations

  B. Tax withholding updates in the system are the responsibility of the service provider

  C. The employer is relieved of all compliance responsibility

  D. Business decisions transfer to the outsource provider

  Correct Answer: B

• Question 84:

  Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?

  A. Groupware

  B. Implementation plan

  C. Production plan

  D. Business continuity

  Correct Answer: D

• Question 85:

  A report has been requested that is NOT a standard report from the system. This type of report is called a (n):

  A. batch system report

  B. integrated report

  C. edit report

  D. ad-hoc report

  Correct Answer: D

• Question 86:

  An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of $24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?

  A. $800.00

  B. $869.57

  C. $782.61

  D. $723.07

  Correct Answer: D

• Question 87:

  The obligations of the common paymaster include:

  A. Absorbing the salary expenses for the individuals employed concurrently by the related corporations

  B. Deducting from its corporate tax return the salary and wage expenses for all of the individuals employed concurrently by the related corporations

  C. Absorbing the employer tax expenses for the individuals employed concurrently by the related corporations

  D. Depositing and reporting the taxes withheld from the individuals it pays who are concurrently employed by the related corporations

  Correct Answer: D

• Question 88:

  Which of the following would not be included in the job description of a payroll specialist?

  A. Calculating bonus and severance pay

  B. Entering direct deposit information

  C. Sorting checks and deposit statements for distribution

  D. Crafting policy for employee benefits

  Correct Answer: D

• Question 89:

  In a relational database, a field is represented as:

  A. A highlighted area of the monitor

  B. An icon on the graphical user interface

  C. An entry on a row in a table

  D. A command button on the panel or screen

  Correct Answer: C

• Question 90:

  Which of the following supports payroll system security?

  A. New hire reporting

  B. Audit trails

  C. Constructive receipt

  D. Labor law compliance

  Correct Answer: B