Pass APA CPP-Remote Exam with Guarantee Updated 97 Questions
Latest CPP-Remote Pass Guaranteed Exam Dumps Certification Sample Questions
APA CPP-Remote (Certified Payroll Professional) Exam is a certification exam that validates the skills and knowledge of payroll professionals. It is administered by the American Payroll Association (APA) and is recognized as the industry standard for payroll certification. CPP-Remote exam is designed to assess the competence of payroll professionals in various areas such as compliance, payroll processes, payroll systems, and tax laws.
NEW QUESTION # 27
Who of the following most likely is an independent contractor?
- A. A retiree called back to work on a temporary basis
- B. A person normally employed in the mail room who comes in after hours to clean the offices.
- C. A repairman who is called periodically to perform maintenance on the PC's of a dental office.
- D. A commissioned salesman who works from his home.
Answer: C
NEW QUESTION # 28
How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees' pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?
- A. at the optional flat rate or using the aggregate method
- B. using the prior 12 months' tax rate
- C. using the aggregated method only
- D. at the optional flat rate for all payouts at termination only
Answer: A
NEW QUESTION # 29
Employers paying employees by check should have procedures for all of the following transactions EXCEPT:
- A. stop payments
- B. reissuing net pay
- C. positive pay
- D. bank fees
Answer: D
Explanation:
Comprehensive and Detailed in-Depth Explanation:
When paying employees by check, employers must handle risks such as check fraud and loss. Procedures must be in place for:
* Positive Pay (B):A fraud prevention tool that verifies checks before cashing.
* Stop Payments (C):Prevents a check from being cashed if lost/stolen.
* Reissuing Net Pay (D):Ensures employee still gets paid if issues occur.
Bank fees (A)are not part of internal control procedures - they're an operating cost, not a payroll control activity.
NEW QUESTION # 30
An employee covered by group health insurance at the time his employment terminates to return to school is entitled to CORBA continuation rights for:
- A. 18 months
- B. 30 months
- C. 12 months
- D. 24 months
Answer: A
NEW QUESTION # 31
Which of the following does not meet the federal definition of supplemental wages?
- A. Holiday pay
- B. Commissions
- C. Certain stock awards
- D. Paid sick leave
Answer: A
NEW QUESTION # 32
Employee deferrals under section 401(k) are subject to which taxes?
- A. social security, Medicare, and FUTA taxes
- B. social security and Medicare taxes only
- C. federal income and social security and Medicare taxes
- D. federal income, social security, Medicare, and FUTA taxes
Answer: A
NEW QUESTION # 33
Which of the following would NOT be defined as a tax-deferred benefit?
- A. 125 pretax contributions
- B. 401(k) pretax contributions
- C. 403(b) pretax contributions
- D. Non qualified plan contributions
Answer: A
NEW QUESTION # 34
"Mapping" in the context of a systems conversion refers to:
- A. Defining resources needed for the project
- B. Downloads from the mainframe to a PC application
- C. Matching data from one system to the data of another
- D. Developing a flow chart of the conversion process
Answer: C
NEW QUESTION # 35
All of the following data items should be included in the Employee's Master File EXCEPT:
- A. Form W-4 elections
- B. Shift differential
- C. Home address
- D. Seniority date
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Theemployee master filecontains static data needed for payroll processing and compliance:
* Form W-4 elections= FIT withholding
* Home address= Required for tax forms
* Seniority date= Often used for benefits eligibility
Shift differentialisnot static; it's apay component, not a master file data point.
NEW QUESTION # 36
An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?
- A. 5.5 hours
- B. 7.5 hours
- C. 10.0 hours
- D. 2.5 hours
Answer: B
NEW QUESTION # 37
The correct entry to record a payment of the employer's share of FICA tax is:
- A. Debit tax withheld, credit salary expense
- B. Debit salary expense, credit tax withheld
- C. Debit cash, credit payroll tax expense
- D. Debit payroll tax expense, credit cash
Answer: D
NEW QUESTION # 38
Which of the following is an example of a system production control technique?
- A. Payroll journal entries are approved by the finance manager
- B. Balances in liability
- C. A calendar is maintained for payroll run dates
- D. The payroll manager periodically distributes paychecks
Answer: C
NEW QUESTION # 39
If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?
- A. Instruct each user area to conduct an independent search for a software vendor
- B. Assign the search task to the information systems staff who have prior experience in each HRIS discipline
- C. Authorize the company's payroll manager to select the vendors from which to choose
- D. Assemble a team of information system staff and potential users to conduct the search
Answer: D
NEW QUESTION # 40
Which of the following steps would be taken first when selecting a new payroll system?
- A. Release requests for proposal (RFP's)
- B. Talk to users of the systems being considered
- C. Prepare a need analysis
- D. Schedule product demonstrations
Answer: C
NEW QUESTION # 41
Which of the following records MUST be kept for four years?
- A. OSHA records
- B. hours worked
- C. voided payroll checks
- D. time cards
Answer: C
NEW QUESTION # 42
Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?
- A. Social Security and Medicare taxes were withheld on the value of the premium paid by the employer
- B. Social Security and Medicare taxes were withheld on $400 in each of the four months.
- C. Federal Income tax was withheld on $400 in each of the four months
- D. No tax was withheld on any payments
Answer: B
NEW QUESTION # 43
As enhancements directly for a vendor-supplied software program, a quality assurance step includes:
- A. Applying the enhancements directly into production as soon as they are received
- B. Conducting telephone interviews with other users of the vendor's software
- C. Waiting until several vendor releases or enhancements are received and installing all at the same time
- D. Executing a test of the new enhancements in parallel with the current processing
Answer: D
NEW QUESTION # 44
All of the following credit transactions will not cause an out-of-balance issue for payroll transactions processed on Tuesday, but posted prior to the Friday check date EXCEPT:
- A. cash account
- B. wages payable
- C. state tax withheld
- D. Medicare taxes payable
Answer: A
Explanation:
Comprehensive and Detailed in-Depth Explanation:
Mostliabilityaccounts (e.g., taxes payable, wages payable) allow for accrual entries and will balance once funds are disbursed.Cash accounts, however, require accuratetimingbetween disbursement and journal posting. Posting payroll before the cash actually clears can cause reconciliation issues.
NEW QUESTION # 45
To build morale and motivate staff, a manager must:
- A. be sincere and specific with praise
- B. gives good reviews and raises
- C. reward "stars" and promote competition within the team
- D. delegate accountability to staff members
Answer: A
NEW QUESTION # 46
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