APA Certified Payroll Professional - CPP-Remote Exam Questions
QUESTION NO: 1
A paycheck is considered constructively received by the employee on the day:
A paycheck is considered constructively received by the employee on the day:
Correct Answer: D
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QUESTION NO: 2
Which of the following monthly account reconciliations do NOT help validate financial reporting of payroll transactions?
Which of the following monthly account reconciliations do NOT help validate financial reporting of payroll transactions?
Correct Answer: D
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QUESTION NO: 3
Which of the following earnings are NOT included in supplemental wages?
Which of the following earnings are NOT included in supplemental wages?
Correct Answer: C
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QUESTION NO: 4
In the implementation planning stage, which of the following activities documents the existing system?
In the implementation planning stage, which of the following activities documents the existing system?
Correct Answer: B
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QUESTION NO: 5
An employee terminated in December and repaid an overpayment in February of the following year.
The entries to FICA and FITW liability accounts are:
An employee terminated in December and repaid an overpayment in February of the following year.
The entries to FICA and FITW liability accounts are:
Correct Answer: B
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QUESTION NO: 6
The purpose of Form SS-8 is to request a(n):
The purpose of Form SS-8 is to request a(n):
Correct Answer: A
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QUESTION NO: 7
Strategic planning includes all of the following actions EXCEPT defining:
Strategic planning includes all of the following actions EXCEPT defining:
Correct Answer: D
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QUESTION NO: 8
All of the following information is required to be reported on Form 1094-C EXCEPT:
All of the following information is required to be reported on Form 1094-C EXCEPT:
Correct Answer: B
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QUESTION NO: 9
Using the percentage method for manual payroll systems, calculate the net pay for an exempt employee based on:
* YTD wages: $164,200.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2023 Form W-4: Married filing jointly, Step 2 NOT checked, $4,000 dependent amount
* No state/local income tax
* 401(k) deferral: 11%
Using the percentage method for manual payroll systems, calculate the net pay for an exempt employee based on:
* YTD wages: $164,200.00
* Annual salary: $130,000.00
* Pay frequency: Biweekly
* 2023 Form W-4: Married filing jointly, Step 2 NOT checked, $4,000 dependent amount
* No state/local income tax
* 401(k) deferral: 11%
Correct Answer: D
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