CPP-Remote Practice Exam Questions with Answers Certified Payroll Professional Certification

FLSA coverage does not apply under which of the following conditions?

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

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

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

A network is:

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

Which of the following would NOT be defined as a tax-deferred benefit?

An employee is terminated with 3 workdays remaining in a month. The employee earned an annual salary of $24,000 and was paid semimonthly. What is the regular compensation due this employee for the final pay period?

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?

An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?

Under NACHA rules, employers are advised to retain a copy of the employee's written authorization for direct deposit for at least:

Each month ABC Company records the amount of after-tax long-term disability (LTD) insurance purchased by its employees who elected to purchase this insurance. The deduction is equal to the cost of the insurance. In the month following the deduction, the insurance company invoices ABC Company. ABC then pays the invoice. At the end of April, the balance in the LTD general ledger liability account is $438.40. What does this balance represent?

Which of the following is important when planning a problem-solving meeting?

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

Use of which of the following contributes to the security of the payroll system?

Which of the following would NOT be an asset account?

Procedures governing employers' payment of wages by direct deposit are governed by:

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:

The general term that describes the ability for employees to make changes to certain data in their own records within the payroll or HR system is called:

An employee earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m. If an employee works from 3:00 p.m. to 11:00 p.m., Monday through Friday, what is the employee's weekly gross pay under the Fair Labor Standards Act?

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?

For how many years must the employer's copy of Form 940 be retained?

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. Only two employees, George the President, and Earl, a salesperson, receive group-term life insurance. The value of each of their group-term life benefit is $93 per month, and $23 per month after excluding the first $50,000 of coverage. How much is exempt from wages?

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

What is the payroll department manager responsible for in a company with strong internal controls?

In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:

Which of the following employees' wages is likely to be exempt from FICA?

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

In 2009, employee Chris was transferred from her company's headquarters to a distribution center 1,000 miles away. The company reimbursed her for meal expenses totaling $100 and lodging expenses totaling $300 incurred while driving from her old residence to her new. Chris' company directly paid the moving company $2,000 for transporting her household goods. What portion of Chris' employer-paid relocation expenses is reported in box 1, "wages, tips, other compensation?"

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

Another term for service bureaus is:

Documenting payroll policies and procedures will provide all of the following results EXCEPT:

From which of the following taxes are statutory workers' compensation payments exempt?

The form used to report wages paid to nonresident aliens that are exempt from federal income tax under a treaty is:

A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee's weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week?

A pre notification may be used when an employee:

Which of the following would not be included in the system testing stage of an implementation?

How should a manager provide negative feedback to an employee?

A manager who embraces the theory of situational leadership is most likely to emphasize:

Which of the following supports payroll system security?

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

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?

The term Workforce Management refers to:

Which of the following is an example of a system production control technique?

Which of the following is a reasonable approach when discussing an employee's poor performance?

An example of a policy is:

Under which of the following situations may an employee change an election made under a 125 cafeteria plan within the plan year?

What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

For an employee earning $10.20 per hour and participating in a 401(k) plan with a deferral per pay period of $50, compute the federal taxable wages based on the following: Biweekly pay period Regular 80 hours 4 hours overtime 3 hours double-time:

In 2010, an individual worked for three employers during the calendar year, earning $38,000, $39,000, and $35,000 respectively. What is the total amount of social security and Medicare taxes that should be withheld from the employee's wages by the three employers?

A cross-functional work team is an important element of:

In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

An example of procedure is:

Which of the following documents proves both identity and right to work for Form I-9 verification purposes?

Under the claim-of-right rule, a salary overpayment that is discovered by the employer in the tax year following the year of overpayment:

Employers in non-credit reduction states that pay their state unemployment taxes on time can deduct up to what percentage in calculating their FUTA tax payments?

How should a meeting conclude?

If a company is examining the feasibility of purchasing an integrated human resource information system (HRIS), what approach is best?

An employer may accept a child support order directly served from another state without risk of liability under which of the following laws?

Which of the following generally is excluded when computing the workers' compensation insurance premium?

Form 5500 reporting would be required for which of the following stock plans?

Under the FLSA, how many hours would be paid at time and one half for the following biweekly period, assuming that the employee is an garment worker?

Which of the following is not delegated to others?

What is the purpose of the payroll accrual entry?

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

Under the federal requirements, a restaurant establish me with 10 or more employees is required to report allocated tips if reported tips are less than what percentage of gross receipts?

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

A plan to ensure business can continue in the event of a flood is called a:

The final due date for the second quarter Form 941, assuming that the employer paid all taxes on time is: