Get Perfect Results with Premium CPP-Remote Dumps Updated 275 Questions [Q33-Q56]

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Get Perfect Results with Premium CPP-Remote Dumps Updated 275 Questions

Free CPP-Remote Exam Study Guide for the NEW Dumps Test Engine

APA CPP-Remote Exam Syllabus Topics:

Section	Weight	Objectives
Topic 1: Compliance / Research and Resources	16%	– Reporting and Filing Obligations – Regulatory Agencies – Federal, State, Local Laws – Compliance Best Practices
Topic 2: Core Payroll Concepts	24%	– Compensation Types – Taxation Basics – Recordkeeping Requirements – Benefits and Deductions – Employee vs. Independent Contractor
Topic 3: Payroll Process and Supporting Systems and Administration	12%	– Payroll Cycle Management – Workflow and Controls – Data Security and Privacy – System Selection and Maintenance
Topic 4: Audits	9%	– Error Correction and Remediation – Internal and External Audits – Audit Preparation and Response
Topic 5: Calculation of the Paycheck	20%	– Tax Withholding – Special Pay Scenarios – Gross Pay Calculations – Voluntary and Involuntary Deductions – Net Pay Determination
Topic 6: Payroll Administration and Management	10%	– Policies and Procedures – Staff Management and Training – Vendor and Outsourcing Management – Business Continuity Planning
Topic 7: Accounting	9%	– Payroll Journal Entries – Accruals and Reconciliations – Cost Allocation – Financial Reporting

NO.33 Which of the following factors is a characteristic of an independent contractor?

Freedom from financial risk

The right to subcontract work to others

The employer provides the necessary tools

The option to participate in the employer ‘ s 401(k) plan

NO.34 A paycheck is considered constructively received by the employee on the day:

it was made available to the employee.

it was mailed to the employee ‘ s home.

the check is dated.

the check is cashed.

NO.35 The popular term used to describe traditional theories and perceptions is”:

Paradigm

Cognizance

Presumption

Hypothesis

NO.36 Assessed penalties for misclassification of a worker may be minimized when the IRS finds evidence of:

an initial filing of Form SS-4.

Form I-9 verification procedures.

statements prepared by the worker declaring status.

the annual reporting of Form 1099-MISC for the worker.

NO.37 All of the following data points are required on Form I-9 for employers using E-Verify EXCEPT:

Employee ‘ s name

Employee ‘ s SSN

Employer ‘ s address

Employer ‘ s name

NO.38 Which of the following would not be included in the planning stage of a system implementation?

Creating a task list

Determining resources needed for the project

Documenting the new software

Defining the project’s goals and objective

NO.39 What term describes the normal balance of a liability account?

Payable

Debit

Credit

Accrual

NO.40 Which of the following sets of data should be maintained on the payroll master file?

Primary physician’s name, and phone number

Name, address, occupation

Next of kin relationship

Children’s names and birth dates

NO.41 Which of the following items is a de minimis fringe benefit?

Season tickets to sporting events

First year work anniversary gift card

Parking valued at $200.00 per month

Occasional personal use of company telephone

NO.42 Employees are eligible for all of the following benefits through the Railroad Retirement Tax Act EXCEPT:

Disability pay

Retirement

Survivor

Workers’ compensation

NO.43 At the time that wages are paid, an advance payment of EIC would be recorded as:

Debit FIT payable, credit cash

Debit cash, credit EIC payable

Debit EIC payable, credit FICA payable

Debit EIC payable, credit cash

NO.44 Which of the following is an example of a system production control technique?

Payroll department members change their passwords each week

External auditors verify payroll account balances prior to commenting on financial statements

Cut-off dates for data entry are established with remote users

Check stock is maintained under lock and key

NO.45 Use of which of the following contributes to the security of the payroll system?

Field level access restriction

Aggregate withholding

Reversal entry

Quality program

NO.46 Although a worker is considered an independent contractor by the IRS, a worker may still be classified as an employee under the FLSA regulation when:

Working for a determined period of time

Economically dependent on the employer

Not able to profit based on how well the job is done

Not an integral part of the employer’s business operation

NO.47 Source documents provide a business with:

Financial transaction data

An overview of owner’s equity

Pro forma financial information

A snapshot of profits and losses

NO.48 An employer has been charged by one of its employees with age discrimination under the ADEA. How long MUST the employer retain the pertinent records?

Until the employee terminates

2 years from the date of termination

1 year from the date of the alleged action

Until the final disposition of the alleged action

NO.49 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%

$4,336.15

$3,877.15

$3,592.97

$3,439.12

NO.50 Employers paying employees by check should have procedures for all of the following transactions EXCEPT:

bank fees

positive pay

stop payments

reissuing net pay

NO.51 Technical writing skills facilitate the process of:

Performing reconciliations

Updating system documentation

Completing performance evaluations

Establishing system data entry parameters

NO.52 What steps should be followed to reconcile the payroll cash account?

Add charges and deposits, and subtract interest and cleared checks.

Add charges and cleared checks, and subtract interest and deposits.

Add deposits and interest, and subtract charges and cleared checks.

Add interest and cleared checks, and subtract charges and deposits.

NO.53 Based on the following information, calculate the gross pay.
* Hourly Rate:$10.20
* Hours Worked:87
* Overtime Hours:4
* Double Time Hours:3
* Pay Frequency:Biweekly
* 401(k) Deferral:$50.00 (irrelevant for gross pay)

$827.20

$873.10

$888.40

$938.40

NO.54 Under the FLSA, for employers to take advantage of the tip credit, all of the following statements are true EXCEPT:

credit card tips must be given to the employee on or before the next payday.

overtime hours that are paid at a premium rate can increase the employer tip credit.

tipped employees must receive as much in tips as the tip credit taken by the employer.

employers may not deduct a portion of its general administrative costs incurred for accepting credit cards.

NO.55 When completing Form W-2, allocated tips would be included in:

Box 1

Box 3

Box 7

Box 8

NO.56 Under the FLSA, employees working in the New England states for a product distributor are entitled to which of the following overtime pay benefits?

Overtime is paid for all hours worked over 8 per day

Compensatory pay is allowed for hours over 80 in a biweekly pay period

Double time is paid for work on holidays

Overtime is paid for hours worked over 40 in a work week

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APA CPP-Remote Exam Syllabus Topics:

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