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APA-CPP-Remote : CPP-Remote Certified Payroll Professional Exam
APA APA-CPP-Remote Questions & Answers
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APA-CPP-Remote
CPP-Remote Certified Payroll Professional
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Question: 80
In maintaining a payroll system, change control refers to:
Procedures to test and schedule changes before they are put into production
Entering new data to an employee’s record
Creating a new system in a merger or acquisition
Separation of functions according to accounting standards
r: A
on: 81
iting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople i to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals ot lar employees and family members. Bass Biting engaged a carpenter, Jim to build a boat dock so that ers could access the shop via boat. Jim has several docks in progress for other local merchants. Bass Bat
ok 4 days to build, 13 hours each day. Bass Biting paid Jim $500 for 4 days’ work. Calculate overtime due LSA.
72
7.44
3.04
r: C
on: 82
the difference between policy and a procedure? e, they serve the same purpose
cies are rules; procedures are instructions edures need to be documented; policies do not
Answe Questi Bass B n addition her than its regu custom ting’s dock to Jim under F A. $57. B. $55 C. $0 D. $17 Questi What is Non Poli Proc Policies can be overridden; procedures may not Question: 83 When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be: Debit EIC payable, credit cash Debit cash, credit EIC payable Debit FIT payable, credit cash Debit EIC payable, credit FICA payable Question: 84 The primary responsibility of Professional Employer Organizations is: Determining the client’s products and services Establishing their client’s FEIN Leasing the buildings and fixtures on: 85 form must mistakenly paid wages, for which no repayment is made, be reported? 1099-R 1099-MISC on: 86 iting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople i to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals ot lar employees and family members. Only two employees, George the President, and Earl, a salesperson, erm life insurance. The value of each of their group-term life benefit is $93 per month, and $23 per mo ng the first $50,000 of coverage. uch is exempt from wages? 00 6.00 00 Questi On what A. W-2 W-4 D. Questi Bass B n addition her than its regu receive group-t nth after excludi How m A. $0 B. $93. C. $18 D. $46. Question: 87 A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee’s weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week? A. $200 B. $400 C. $300 D. $500 Question: 88 Which of the following is the most logical order of events in a system implementation? ibility, evaluation, development, testing versation, training, testing, evaluation ing, evaluation, training, documentation on: 89 f the following would not be included in the system testing stage of an entation? ume testing ctional testing uiting tests ss testing on: 90 f the following statements is CORRECT regarding a federal tax levy? oes not have to be honored if any other garnishments have been served. imited only by the amount of the employee’s net pay ontinued each pay period until a release of levy is received. quires a new order for each pay period.
Answe
Answer: B
Answer: B
r: D
r: B
Answe
Answe
Answer: A
Answer: D
r: B
r: C
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