Exam Details

  • Exam Code
    :FPC-REMOTE
  • Exam Name
    :Fundamental Payroll Certification
  • Certification
    :APA Certifications
  • Vendor
    :APA
  • Total Questions
    :133 Q&As
  • Last Updated
    :May 07, 2025

APA APA Certifications FPC-REMOTE Questions & Answers

  • Question 131:

    The statue of limitation for correcting a form 941 is:

    A. due date of 941 form for quarter in which error was discovered

    B. april 15 following the year error was discovered

    C. whenever discovered, up to 7 years

    D. april 15 3 years after the close of tax year error was made

  • Question 132:

    Salaries earned but not yet paid in the current month must be recorded as:

    A. debit to salary payable

    B. credit to salary expense

    C. debit to cash

    D. debit to salary expense

  • Question 133:

    What does an employer use to calculate the amount to withhold for an IRS tax levy?

    A. disposable pay

    B. net pay

    C. take home pay

    D. taxable wages

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