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CPP-Remote Certified Payroll Professional Questions and Answers

Questions 4

What is the amount reported in box 12, and what code is used?

Options:

A.

C 4,980

B.

D 24,582

C.

C 10,480

D.

D 29,682

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Questions 5

Which of the following sets of data should be maintained on the payroll master file?

Options:

A.

Primary physician's name, and phone number

B.

Name, address, occupation

C.

Next of kin relationship

D.

Children's names and birth dates

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Questions 6

At the time that wages are paid, an advance payment of EIC would be recorded as:

Options:

A.

Debit FIT payable, credit cash

B.

Debit cash, credit EIC payable

C.

Debit EIC payable, credit FICA payable

D.

Debit EIC payable, credit cash

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Questions 7

What does the following journal entry represent? Debit State Unemployment Tax Payable $6,340.00 Credit Cash $6,340.00?

Options:

A.

The payment of state unemployment tax one or more states

B.

An entry to correct tax withheld

C.

The accrual of state unemployment tax liabilities

D.

A record of tax deductions

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Questions 8

Which of the following forms must be submitted annually by large food and beverage establishments with monthly deposit obligations of more than $100,000?

Options:

A.

942

B.

4070

C.

944

D.

8027

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Questions 9

For purposes of the FLSA, a payroll register must be retained for a period of not less than how many years?

Options:

A.

5

B.

3

C.

4

D.

2

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Questions 10

What is the total amount that must be reported in box 14?

Options:

A.

$4,980

B.

$ 0

C.

$10,480

D.

$23,582

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Questions 11

How should a manager provide negative feedback to an employee?

Options:

A.

Through an email-message

B.

In the privacy of an office or conference room

C.

On a voice-mail

D.

At a department meeting

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Questions 12

The Fair Labor Standards Act specifically governs which of the following?

Options:

A.

When holiday pay must be provided

B.

Record keeping requirements

C.

When severance pay must be paid

D.

How vacation pay is accrued

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Questions 13

What is one of the major considerations when evaluating and selecting a software system for payroll?

Options:

A.

The sale's representative's knowledge of payroll

B.

The arrangement of the panels for on-line data entry

C.

The number of trainers the software has available

D.

The fit of the technical platform with the company's strategic plans

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Questions 14

Sally's department was scheduled to work from 8:00 a.m. until 5:00 p.m. It was announced to all employees that a severe winter storm was expected to reach the city between 4:00 p.m. and 5:00 p.m. Employees of Sally's department asked if they, like most other departments, would be allowed to leave work at 3:00 p.m. to avoid being caught in the storm. Sally was sympathetic, but after much discussion denied the request, stating that the policy was clear that employees were to remain on duty until 5:00 p.m. Which of the following management styles is Sally demonstrating?

Options:

A.

Diplomatic

B.

Bureaucratic

C.

Autocratic

D.

Participative

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Questions 15

Which of the following is the most logical order of events in a system implementation?

Options:

A.

Training, development, testing evaluation

B.

Feasibility, evaluation, development, testing

C.

Conversation, training, testing, evaluation

D.

Testing, evaluation, training, documentation

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Questions 16

Which for the following statements is true?

Options:

A.

A company's fiscal year must not be the same as the calendar year

B.

A company's fiscal year must be the same as the calendar year

C.

A company may designate its fiscal year to cover 12 months that differ from the calendar year

D.

A company must produce Forms W-2 at the end of its fiscal year regardless of the calendar

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Questions 17

Which of the following employers are exempt from the provisions of IRCA?

Options:

A.

Privately held employers

B.

Employers with annual revenues under $10,000

C.

All employers are subject to compliance

D.

Employers with less than 2 employees

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Questions 18

A U.S. citizen working for a foreign employer outside the United States is subject to which of the following taxes?

Options:

A.

Federal income tax withholding only

B.

Federal income tax withholding, Social Security, Medicare, and FUTA

C.

None

D.

Social Security and Medicare only

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Questions 19

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

Options:

A.

interfaces with the payroll system

B.

reduces errors

C.

frees supervisors from having to review hours

D.

identifies phantom employees

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Questions 20

Which of the following describes the system step needed nearest in time to the start of the processing with a new system?

Options:

A.

Parallel

B.

Feasibility

C.

Needs analysis

D.

Evaluation

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Questions 21

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

Options:

A.

$5.93

B.

$6.42

C.

$0

D.

$5.48

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Questions 22

Which of the following would probably not require an electronic interface from the payroll/human resources system?

Options:

A.

Originating bank for direct deposit

B.

401(k) administrator

C.

External audit firm

D.

Payer of push money

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Questions 23

What is the purpose of the payroll accrual entry?

Options:

A.

to reverse an entry from a previous period

B.

to recognize expenses in the period in which they were incurred

C.

to reverse an entry made in error

D.

to recognize expenses in the period in which they were paid

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Questions 24

Nice Guys Inc. has a short-term disability plan, provided by a third-party insurance company, for its factory workers. Employees do not pay for this benefit. Roberta received $400 a month for four months during the six-month coverage period. How did the third-party payer tax Roberta's disability payments?

Options:

A.

No tax was withheld on any payments

B.

Federal Income tax was withheld on $400 in each of the four months

C.

Social Security and Medicare taxes were withheld on the value of the premium paid by the employer

D.

Social Security and Medicare taxes were withheld on $400 in each of the four months.

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Questions 25

The FLSA requires which of the following records to be retained for three years?

Options:

A.

Proof of workers' compensation coverage

B.

Document showing employee's job duties

C.

Daily time records

D.

Employee disciplinary notices

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Questions 26

The financial statement that is used to evaluate the performance of a business by matching its revenue and related expenses for a particular accounting period is a:

Options:

A.

Trial balance

B.

Balance sheet

C.

General ledger

D.

Income statement

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Questions 27

Under FLSA, how many hours would be paid a time and one half for the following biweekly period, assuming that the employee is a health care professional paid under the special FLSA rules?

 

Options:

A.

0

B.

12

C.

24

D.

16

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Questions 28

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?

Options:

A.

Foreign service premium

B.

Employer-paid housing expenses

C.

Hardship allowance

D.

Income exclusions

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Questions 29

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?

Options:

A.

A special Form W-4 is required each year for that employee

B.

The employer may be able to suspend deductions of Social Security and Medicare

C.

Employee may have been hired in violation of child labor laws

D.

Employee is exempt from federal income tax

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Questions 30

Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?

Options:

A.

Accrued wages payable

B.

Salary cash

C.

Tax liabilities

D.

Payroll cash

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Questions 31

Which of the following is not a by-product of documentation?

Options:

A.

Simplified training

B.

Consistency

C.

Reference material

D.

Firewall violation prevention

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Questions 32

Under the Immigration Reform and Control Act, employers and employees are required to complete which of the following forms:

Options:

A.

W-4

B.

I-9

C.

SS-5

D.

SS-4

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Questions 33

An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?

Options:

A.

Boxes 3/5, box 12, box 13 (retirement plan)

B.

Boxes 3/5, box 13, (retirement plan)

C.

Box 12, box 13 (retirement plan)

D.

Box 1, box 3/5, box 13 (retirement plan)

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Questions 34

Which of the following employees is most likely to be an exempt professional under FLSA?

Options:

A.

Labor Relations Director

B.

Accounts payable clerk

C.

Payroll specialist

D.

Human resources receptionist

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Questions 35

Employee Cindy's employer remits to her payment of $620 in 2009 for substantiated meal expenses she incurred while moving from her old residence to her new work location. How should this reimbursement be reported on Cindy's 2009 federal W-2?

Options:

A.

Box 1 only

B.

Boxes 1, 3, 5, and 12

C.

Boxes 1, 3, and 5

D.

Box 12 only

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Questions 36

The term Workforce Management refers to:

Options:

A.

Third party background check services

B.

Time management

C.

Recruiting services

D.

Management of employee business functions

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Questions 37

Which of the following would never be delegated to a manger's subordinates?

Options:

A.

Accountability

B.

Responsibility

C.

Authority

D.

All of the above

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Exam Code: CPP-Remote
Exam Name: Certified Payroll Professional
Last Update: May 19, 2024
Questions: 249

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