CPP-Remote Practice Test Questions Answers Updated 250 Questions
CPP-Remote dumps & American Planning Association Sure Practice with 250 Questions
NEW QUESTION 111
The entry to recorded an employee's repayment of a salary advance is (employee repays advance by personal check):
- A. Debit cash, credit accounts receivable
- B. Debit accounts receivable, credit cash
- C. Debit salary expense, credit accounts receivable
- D. Debit accounts receivable, credit cash
Answer: A
NEW QUESTION 112
Under FLSA, how many hours must be paid at the overtime rate of pay for the following biweekly period assuming the employer is a hospital qualified under the special provisions of the FLSA?
- A. 0
- B. 1
- C. 2
- D. 3
Answer: A
NEW QUESTION 113
Which of the following groups BEST defines the term nonexempt under the FLSA?
- A. a lowered-paid class of employees
- B. a special class of employees as determined by the employer
- C. employees who must be paid overtime
- D. hourly-paid workers only
Answer: C
NEW QUESTION 114
An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?
- A. 90.0%
- B. 5.4%
- C. 6.2%
- D. 10.0%
Answer: D
NEW QUESTION 115
An advantage of client/server technology for payroll is:
- A. Time required to balance a payroll is reduced.
- B. Programs and database need not be stored on the mainframe
- C. Maintenance fees from the vendor are eliminated
- D. Fewer programmers are required to maintain the payroll
Answer: B
NEW QUESTION 116
Which of the following would never be delegated to a manger's subordinates?
- A. Accountability
- B. Authority
- C. Responsibility
- D. All of the above
Answer: A
NEW QUESTION 117
In the first monthly accounting period of a company's fiscal year, which of the following occurs?
- A. Asset and liability accounts reflect prior year ending balance
- B. Asset account balances are reclassified
- C. Underpaid debts are "forgiven"
- D. All liability accounts are reset to zero balances
Answer: A
NEW QUESTION 118
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. using the aggregated method only
- B. using the prior 12 months' tax rate
- C. at the optional flat rate for all payouts at termination only
- D. at the optional flat rate or using the aggregate method
Answer: D
NEW QUESTION 119
When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be:
- A. Debit cash, credit EIC payable
- B. Debit EIC payable, credit cash
- C. Debit FIT payable, credit cash
- D. Debit EIC payable, credit FICA payable
Answer: A
NEW QUESTION 120
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 =$0; Employer's deduction = $2,350
- D. Dan's income =$500; Employer's deduction = $2,350
Answer: C
NEW QUESTION 121
Which of the following is not likely to be in the skills set needed for a manager?
- A. Partiality
- B. Organization
- C. Planning
- D. Communications
Answer: A
NEW QUESTION 122
Which of the following would not be included in the planning stage of a system implementation?
- A. Defining the project's goals and objective
- B. Creating a task list
- C. Determining resources needed for the project
- D. Documenting the new software
Answer: D
NEW QUESTION 123
Which of the following best represents compliance under Section 404 of Sarbanes Oxley?
- A. Service provider initiates all pay transactions
- B. Accruals entries are made by the payroll staff
- C. Benefits enrollment data is maintained by authorized personnel
- D. Payroll transactions are reviewed by internal audit
Answer: D
NEW QUESTION 124
If an employee working abroad with a tax home in a foreign country passes the "physical presence test," to what may the employee be eligible?
- A. Hardship allowance
- B. Employer-paid housing expenses
- C. Income exclusions
- D. Foreign service premium
Answer: C
NEW QUESTION 125
Under the FLSA, employees working in the New England states for a product distributor are entitled to which of the following overtime pay benefits?
- A. Overtime is paid for all hours worked over 8 per day
- B. Double time is paid for work on holidays
- C. Compensatory pay is allowed for hours over 80 in a biweekly pay period
- D. Overtime is paid for hours worked over 40 in a work week
Answer: D
NEW QUESTION 126
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