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Exam Code : APA-CPP-Remote
Exam Name : CPP-Remote Certified Payroll Professional
Vendor Name : "APA"







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APA-CPP-Remote Real Questions APA-CPP-Remote Practice Test APA-CPP-Remote Actual Questions


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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:

  1. Procedures to test and schedule changes before they are put into production

  2. Entering new data to an employee’s record

  3. Creating a new system in a merger or acquisition

  4. 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


Answe


Questi


What is

  1. Non

  2. Poli

  3. Proc

  4. Policies can be overridden; procedures may not




Answer: B



Question: 83


When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be:

  1. Debit EIC payable, credit cash

  2. Debit cash, credit EIC payable

  3. Debit FIT payable, credit cash

  4. Debit EIC payable, credit FICA payable




Answer: B



Question: 84


The primary responsibility of Professional Employer Organizations is:

  1. Determining the client’s products and services

  2. Establishing their client’s FEIN

  3. Leasing the buildings and fixtures


    r: D


    on: 85


    form must mistakenly paid wages, for which no repayment is made, be reported? 1099-R


    1099-MISC


    r: B


    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

  4. Co-employment of their client’s employees


Answe


Questi


On what A.

  1. W-2

  2. W-4 D.


Answe


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.




Answer: A



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




Answer: D



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


r: B


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


r: C


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.

  1. Training, development, testing evaluation

  2. Feas

  3. Con

  4. Test


Answe Questi Which o

implem

  1. Vol

  2. Fun

  3. Recr

  4. Stre


Answe


Questi


Which o

  1. It d

  2. It is l

  3. It is c

  4. It re




Answer: C