APA-CPP-Remote : CPP-Remote Certified Payroll Professional Exam

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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
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.
Training, development, testing evaluation
Feas
Con
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

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