APA cpp-remote practice test

Certified Payroll Professional Exam


Question 1

Which of the following forms may be submitted to the IRS in order to receive a written
determination of a worker's status as an EE or independent contractor?

  • A. Form W-5
  • B. Form SS-5
  • C. Form SS-8
  • D. Form W-9
Answer:

C

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Question 2

Which of the following authorities dictates the information provided on a payroll check stub:

  • A. individual states
  • B. Federal Unemployment Tax Act
  • C. Federal Wage and Hour Division
  • D. Social Security Administration
Answer:

A

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Question 3

One employment data element in the masterfile is:

  • A. hourly rate of pay
  • B. marital status
  • C. birthdate
  • D. occupation
Answer:

A

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Question 4

What is the effect of failing to record salaries that are earned but not paid at the end of an
accounting period?

  • A. understatement of expenses for the period
  • B. overstatement of expenses for the period
  • C. understatement of assets for the period
  • D. overstatement of liabilities for the period
Answer:

A

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Question 5

A local national is defined as an EE:

  • A. from another country working in the US
  • B. from the US working in a foreign country
  • C. from a foreign company working in the US
  • D. from a foreign country working in his or her home country location
Answer:

D

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Question 6

The KEY difference between user guides and payroll policies and procedures is:

  • A. User guides focus on tasks associated with automated tools.
  • B. Payroll policies and procedures set company policies and standards.
  • C. User guides help payroll personnel interpret company policy.
  • D. Payroll policies and procedures permit human resources to design new compensation and benefits programs.
Answer:

A

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Question 7

All of the following techniques would enhance the level of customer service EXCEPT:

  • A. adding more customer service personnel
  • B. publishing payroll customer service procedures, calendars, and directories
  • C. utilizing automated call processing tools to take and process caller inquiries
  • D. training company management on pay calculation and tax withholding rules
Answer:

D

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Question 8

How are salaries reflected on the income statement?

  • A. income
  • B. assets
  • C. accruals
  • D. expenses
Answer:

D

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Question 9

Which of the following documents proves an EE's identity and authorization to work?

  • A. social security card
  • B. unexpired US passport
  • C. birth certificate
  • D. Form I-9
Answer:

B

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Question 10

During 2017, an EE worked for company A and quit after earning $130,000. Later in the same year,
the EE was hired by company B. With respect to social security, Medicare, and FUTA, how should
company B treat the EE's earnings as of the first wage payment?

  • A. Start accumulating social security, Medicare, and FUTA wages, and withhold both social security and Medicare taxes.
  • B. Start accumulating Medicare wages only, and withhold only Medicare tax.
  • C. Start accumulating social security, Medicare, and FUTA wages, but withhold Medicare tax only.
  • D. Start accumulating Medicare wages only, but withhold both social security and Medicare taxes.
Answer:

A

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