APA CPP-Remote Certified Payroll Professional Online Training
APA CPP-Remote Online Training
The questions for CPP-Remote were last updated at Apr 14,2025.
- Exam Code: CPP-Remote
- Exam Name: Certified Payroll Professional
- Certification Provider: APA
- Latest update: Apr 14,2025
Which of the following does NOT represent a deductible business expense?
- A . Lodging while on business travel
- B . Golfing event following a business meeting
- C . Dry cleaning charges while out of town on business
- D . Country club dues
Bass Biting Company operates bait, tackle and boat sales store employing 12 full time clerks and salespeople in addition to the owner and his family members. Occasionally, Bass Biting assigns special work to individuals other than its regular employees and family members. Bass Biting engaged a carpenter, Jim to build a boat dock so that customers could access the shop via boat. Jim has several docks in progress for other local merchants. Bass Batting’s dock took 4 days to build, 13 hours each day. Bass Biting paid Jim $500 for 4 days’ work. Calculate overtime due Jim under FLSA.
- A . $57.72
- B . $557.44
- C . $0
- D . $173.04
A pre notification may be used when an employee:
- A . Has insufficient funds in a checking account
- B . Loses a paycheck
- C . Is relocated
- D . Changes banking institutions
In maintaining a payroll system, change control refers to:
- A . Procedures to test and schedule changes before they are put into production
- B . Entering new data to an employee’s record
- C . Creating a new system in a merger or acquisition
- D . Separation of functions according to accounting standards
When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be:
- A . Debit EIC payable, credit cash
- B . Debit cash, credit EIC payable
- C . Debit FIT payable, credit cash
- D . Debit EIC payable, credit FICA payable
The FLSA term "exempt" generally means the employer need NOT:
- A . Withhold federal income tax
- B . Pay overtime
- C . Pay federal income tax
- D . Pay a minimum amount
Which of the following would not be included in the system testing stage of an
implementation?
- A . Volume testing
- B . Functional testing
- C . Recruiting tests
- D . Stress testing
Who of the following most likely is an independent contractor?
- A . A repairman who is called periodically to perform maintenance on the PC’s of a dental office.
- B . A person normally employed in the mail room who comes in after hours to clean the offices.
- C . A commissioned salesman who works from his home.
- D . A retiree called back to work on a temporary basis
Which of the following is one of the purposes of a job description?
- A . Illustrates the position in relation to others in the organization
- B . Outlines individual performance goals for next fiscal year
- C . Describes incumbent’s obligations to pay appropriate federal, state, and local taxes while holding the position
- D . Provides implementation plan for conversion to new system
A report has been requested that is NOT a standard report from the system.
This type of report is called a (n):
- A . batch system report
- B . integrated report
- C . edit report
- D . ad-hoc report