APA cpp-remote online test

Certified Payroll Professional Exam

What students need to know about the cpp-remote exam

  • Total 82 Questions & Answers

Question 1

Which of the following features is LEAST likely to be considered when looking at the security of a
new payroll system?

  • A. regular data back-up and storage
  • B. protection against computer viruses
  • C. limited system access
  • D. system edits
Answer:

D

Discussions

Question 2

Company deadlines for payroll data input documents are essential for:

  • A. timely processing of the payroll
  • B. accurate entry of data
  • C. guaranteeing that all information is processed
  • D. adequate auditing purposes
Answer:

A

Discussions

Question 3

The BEST reason for tracking pay-related problem statistics is to enable Payroll to:

  • A. identify root causes and take actions to prevent similar recurrences
  • B. apologize to clients in a more professional manner
  • C. direct problems to those who caused the problem
  • D. justify more resources to handle more problems
Answer:

A

Discussions

Question 4

With regard to EEs' reported tips, the ER must:

  • A. withhold and pay only the EEs' portion of FICA taxes on tips
  • B. report tax on tips separately when making an employment tax deposit
  • C. report tips as wages on Form W-2 and pay the ER portion of FICA taxes
  • D. report and pay the ER portion of FICA taxes on the portion of cash tips above the federal minimum wage
Answer:

C

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Question 5

Transactions are recorded in chronological order into books of original entry called:

  • A. registers
  • B. vouchers
  • C. invoices
  • D. journals
Answer:

D

Discussions

Question 6

The KEY advantage of using an automated time and attendance system is that it:

  • A. identifies phantom EEs
  • B. reduces errors
  • C. interfaces with the payroll system
  • D. frees supervisors from having to review hours
Answer:

B

Discussions

Question 7

As part of the implementation of a new payroll system, all transactions from the most recent actual
payroll are processed in the new system prior to using the system to run payrolls. This is an example
of what type of testing?

  • A. compliance
  • B. back-up
  • C. ongoing
  • D. parallel
Answer:

D

Discussions

Question 8

To exhibit good customer service skills, payroll staff must understand and be able to explain:

  • A. payroll forms
  • B. benefits enrollment techniques
  • C. systems design decisions
  • D. strategic departmental direction
Answer:

A

Discussions

Question 9

All of the following data elements are required to be maintained in the EE masterfile EXCEPT:

  • A. SSN
  • B. DOB
  • C. marital status
  • D. hourly rate of pay
Answer:

C

Discussions

Question 10

Upward communication involves:

  • A. dissemination of management decisions to the staff
  • B. interactions between you and your manager
  • C. passing information to management
  • D. conducting quality circle meetings
Answer:

C

Discussions
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