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APA CPP-Remote New Learning Materials - CPP-Remote Latest Exam Dumps
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The CPP-Remote exam is a comprehensive test that covers various topics related to payroll, including payroll calculations, payroll laws and regulations, benefits administration, and payroll systems and technology. CPP-Remote Exam consists of 190 multiple-choice questions, which must be completed within four hours. The passing score for the exam is 300 out of a possible 500.
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To be eligible to take the APA CPP-Remote Exam, candidates must meet certain requirements, including a minimum of three years of experience in payroll and completion of APA's Fundamental Payroll Certification (FPC) or Certified Payroll Professional (CPP) program. Candidates must also complete an application and pay a fee to register for the exam.
APA Certified Payroll Professional Sample Questions (Q15-Q20):
NEW QUESTION # 15
Which of the following records MUST be kept for four years?
- A. hours worked
- B. voided payroll checks
- C. OSHA records
- D. time cards
Answer: B
NEW QUESTION # 16
The entry to recorded an employee's repayment of a salary advance is (employee repays advance by personal check):
- A. Debit salary expense, credit accounts receivable
- B. Debit cash, credit accounts receivable
- C. Debit accounts receivable, credit cash
- D. Debit accounts receivable, credit cash
Answer: B
NEW QUESTION # 17
Which of the following statements is CORRECT regarding a federal tax levy?
- A. It is limited only by the amount of the employee's net pay
- B. It does not have to be honored if any other garnishments have been served.
- C. It requires a new order for each pay period.
- D. It is continued each pay period until a release of levy is received.
Answer: D
NEW QUESTION # 18
According to ACH Operating Rules, the following employee information is part of a "single entry reversal" EXCEPT:
- A. Account type
- B. Routing number
- C. Account number
- D. Partial deposit amount
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Asingle entry reversalis used to correct a payroll error by referencing:
* Employee'srouting number
* Account number
* Account type(e.g., checking/savings)
Partial deposit amountsare not included because reversals must match the original transactionexactly.
Partial amounts must be handled via separate entries.
NEW QUESTION # 19
Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?
- A. Salary cash
- B. Payroll cash
- C. Accrued wages payable
- D. Tax liabilities
Answer: D
NEW QUESTION # 20
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