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APA CPP-Remote Certification Exam is a challenging and rewarding way for payroll professionals to demonstrate their expertise and commitment to excellence in the field. Certified Payroll Professional certification is highly respected in the payroll industry, and it can lead to increased career opportunities and higher earning potential. By earning the CPP-Remote certification, payroll professionals can demonstrate their mastery of the knowledge and skills necessary to excel in this critical area of business operations.
APA CPP-Remote Certification Exam is a computer-based test that is administered by the American Payroll Association. CPP-Remote exam consists of 190 multiple-choice questions and must be completed within four hours. CPP-Remote exam covers a wide range of payroll topics, including payroll laws, calculations, and tax deposits and filings.
NEW QUESTION # 50
The FLSA term "exempt" generally means the employer need NOT:
- A. Pay federal income tax
- B. Pay overtime
- C. Pay a minimum amount
- D. Withhold federal income tax
Answer: B
NEW QUESTION # 51
An HRIS that has one database with functionality pertaining to multiple applications is often called a (n)
- A. Cross-functional system
- B. Segregated system
- C. Integrated system
- D. Stand-alone system
Answer: C
NEW QUESTION # 52
"Mapping" in the context of a systems conversion refers to:
- A. Developing a flow chart of the conversion process
- B. Defining resources needed for the project
- C. Matching data from one system to the data of another
- D. Downloads from the mainframe to a PC application
Answer: C
NEW QUESTION # 53
The purpose of a payroll accrual entry is to post:
- A. estimated expenses.
- B. actual revenue.
- C. actual liabilities.
- D. estimated assets.
Answer: A
Explanation:
Comprehensive and Detailed in-Depth Explanation:
A payroll accrual entry is made to recognize expenses that have been incurred but not yet paid by the end of an accounting period. This ensures that financial statements accurately reflect the company's financial position by matching expenses to the period in which they were incurred, regardless of when the cash payment is made. In the context of payroll, this involves recording wages and related expenses (such as taxes and benefits) that employees have earned but have not yet been paid. Therefore, the correct answer is D. estimated expenses.
NEW QUESTION # 54
Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?
- A. Accrued wages payable
- B. Payroll cash
- C. Tax liabilities
- D. Salary cash
Answer: C
NEW QUESTION # 55
Employers funding a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA) and fail to provide an annual notice to eligible employees face a penalty per employee of:
- A. $2,500.00
- B. $50.00
- C. $11,800.00
- D. $5,850.00
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Under the21st Century Cures Act, QSEHRAs must be disclosed annually to employees. Failure to notify can lead to a$50/day penalty per employee, up to$5,850 per employee per year.
NEW QUESTION # 56
Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan. What is the action that may be taken?
- A. Beth may change her election due to the change in family status
- B. There can be no change to Beth's deduction until the first quarter
- C. Nugget Products will suspend Beth's deduction until the first quarter
- D. The employer will increase Beth's deduction retroactively to the child's date of birth
Answer: A
NEW QUESTION # 57
Which of the following sets of data should be maintained on the payroll master file?
- A. Deductions made to satisfy an IRS levy
- B. Employee's prior employment history
- C. Employer's date of incorporation
- D. Name and address of benefits provider
Answer: A
NEW QUESTION # 58
Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:
- A. facility qualifies as a de minims fringe
- B. facility is on the employer's premises
- C. employer incurs no substantial additional cost, except labor, to provide the facility
- D. employer requires substantiation of the amount, time, and business purpose of the facility's use.
Answer: B
NEW QUESTION # 59
To have federal income tax withheld from payments received from a third-party insurer, the employee must complete:
- A. Form W-4S
- B. Form W-4P
- C. Form W-4V
- D. Form W-4
Answer: C
Explanation:
FormW-4Vis used to requestvoluntary withholdingfromgovernment payments or third-party sick pay.
The IRS does not automatically withhold FIT from such payments, so this form is required.
NEW QUESTION # 60
Which of the following forms pertains to a merger or acquisition?
- A. Schedule B
- B. Schedule M
- C. Schedule A
- D. Schedule D
Answer: D
NEW QUESTION # 61
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. Employee Lois was a bait and tackle shop clerk until she retired on June 30. Lois returned to the bait and tackle shop to perform clerical duties on August
15 and worked through Labor Day to assist Bass Biting through its busy season. Determine Lois' employment status with Bass Biting
- A. Employee
- B. Nonstatutory employee
- C. Independent contractor
- D. Statutory nonemployee
Answer: A
NEW QUESTION # 62
In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?
- A. Employee may have been hired in violation of child labor laws
- B. The employer may be able to suspend deductions of Social Security and Medicare
- C. A special Form W-4 is required each year for that employee
- D. Employee is exempt from federal income tax
Answer: A
NEW QUESTION # 63
Employee Dan, a sales representative, is reimbursed for business travel expenses incurred for out-of-town trips. Dan completes an expense report each month showing the date expenses were incurred and receipts substantiating the amount of the expenses. In August, Dan's employer reimbursed travel expenses of $500 for meals, $1,200 for hotels, and $900 for airfare. Choose the answer that properly reflects the income Dan must declare and the corporate tax deduction that Dan's employer may claim
- A. Dan's income =$0; Employer's deduction = $2,600
- B. Dan's income =$250; Employer's deduction = $2,600
- C. Dan's income =$500; Employer's deduction = $2,350
- D. Dan's income =$0; Employer's deduction = $2,350
Answer: D
NEW QUESTION # 64
For IRS purposes, the payroll register should be retained for a period of not less than how many years?
- A. 0
- B. 1
- C. 2
- D. 3
Answer: C
NEW QUESTION # 65
Form 5500 reporting would be required for which of the following stock plans?
- A. ISO (incentive stock option)
- B. Restricted stock
- C. ESOP (employee stock ownership plan)
- D. NSO (no incentive stock option)
Answer: C
NEW QUESTION # 66
Which of the following would NOT be defined as a tax-deferred benefit?
- A. 125 pretax contributions
- B. Non qualified plan contributions
- C. 403(b) pretax contributions
- D. 401(k) pretax contributions
Answer: A
NEW QUESTION # 67
The employee master file does NOT include:
- A. vacation accrual.
- B. hire date.
- C. withholding information.
- D. workweek.
Answer: D
Explanation:
Comprehensive and Detailed in-Depth Explanation:
The employee master file is a comprehensive record containing essential information about each employee. It typically includes personal details (e.g., name, address, Social Security number), employment information (e.
g., hire date, job title), compensation details, benefits information (e.g., vacation accruals), and tax withholding information. The term "workweek" refers to the standard period used by the employer to calculate wages and overtime, which is a company-wide setting rather than specific to individual employees.
Therefore, the correct answer is B. workweek.
NEW QUESTION # 68
Technology that allows multiple PC's in different geographical areas to access a single device, such as a check printer is:
- A. Transaction processing
- B. Surge protection
- C. Regression testing
- D. Wide area network
Answer: D
NEW QUESTION # 69
On what form must mistakenly paid wages, for which no repayment is made, be reported?
- A. W-2
- B. 1099-MISC
- C. 1099-R
- D. W-4
Answer: A
NEW QUESTION # 70
All of the following validations should be performed each pay period before finalizing the payroll register EXCEPT:
- A. Review negative deductions
- B. Confirm ACH file
- C. Identify zero dollar net pay
- D. Compare batch totals
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Before finalizing a payroll register, validations ensure accuracy:
* Check for negative or unusual values
* Identify $0 net pay(can be a red flag)
* Compare batch totalsto prevent imbalance
ACH confirmationis part of thepost-processing transmission phase, not the validation of the payroll register itself.
NEW QUESTION # 71
As enhancements directly for a vendor-supplied software program, a quality assurance step includes:
- A. Conducting telephone interviews with other users of the vendor's software
- B. Executing a test of the new enhancements in parallel with the current processing
- C. Waiting until several vendor releases or enhancements are received and installing all at the same time
- D. Applying the enhancements directly into production as soon as they are received
Answer: B
NEW QUESTION # 72
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APA CPP-Remote Exam is an essential credential for payroll professionals who want to advance their careers. Certified Payroll Professional certification demonstrates that a payroll professional has the knowledge, skills, and abilities required to manage complex payroll processes and ensure compliance with laws and regulations. Certified Payroll Professional certification is widely recognized by employers and can lead to increased job opportunities and higher salaries. Certified Payroll Professional certification also demonstrates a commitment to continued learning and professional development in the field of payroll.
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