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CPP-Remote Certified Payroll Professional Questions and Answers

Questions 4

The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:

Options:

A.

reconciliation

B.

system documentation

C.

batch totaling

D.

exception reporting

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Questions 5

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 6

To exhibit good customer service skills, payroll staff must understand and be able to explain:

Options:

A.

benefits enrollment techniques

B.

system design decisions

C.

strategic departmental direction

D.

payroll forms

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Questions 7

"Mapping" in the context of a systems conversion refers to:

Options:

A.

Defining resources needed for the project

B.

Developing a flow chart of the conversion process

C.

Downloads from the mainframe to a PC application

D.

Matching data from one system to the data of another

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Questions 8

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

Options:

A.

The company has not yet paid the third party

B.

The company has withheld too much from the employee

C.

The company has paid to a third party more than was withheld from the employee

D.

The company has under-deposited taxes withheld from employee wages

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Questions 9

A report has been requested that is NOT a standard report from the system. This type of report is called a (n):

Options:

A.

batch system report

B.

integrated report

C.

edit report

D.

ad-hoc report

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Questions 10

Employee deferrals under section 401(k) are subject to which taxes?

Options:

A.

social security and Medicare taxes only

B.

federal income, social security, Medicare, and FUTA taxes

C.

social security, Medicare, and FUTA taxes

D.

federal income and social security and Medicare taxes

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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

Who of the following most likely is an independent contractor?

Options:

A.

A repairman who is called periodically to perform maintenance on the PC's of a dental office.

B.

A person normally employed in the mail room who comes in after hours to clean the offices.

C.

A commissioned salesman who works from his home.

D.

A retiree called back to work on a temporary basis

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Questions 13

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 14

The FLSA term "exempt" generally means the employer need NOT:

Options:

A.

Withhold federal income tax

B.

Pay overtime

C.

Pay federal income tax

D.

Pay a minimum amount

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Questions 15

A company pays all executives semimonthly. The FLSA requires all other employees to be paid on:

Options:

A.

any established cycle

B.

a weekly cycle

C.

a biweekly cycle

D.

a semimonthly cycle

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Questions 16

Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:

Options:

A.

facility qualifies as a de minims fringe

B.

employer incurs no substantial additional cost, except labor, to provide the facility

C.

employer requires substantiation of the amount, time, and business purpose of the facility's use.

D.

facility is on the employer's premises

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Questions 17

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 18

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

Options:

A.

August 10

B.

June 30

C.

July 10

D.

July 31

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Questions 19

An employee covered by group health insurance at the time his employment terminates to return to school is entitled to CORBA continuation rights for:

Options:

A.

24 months

B.

30 months

C.

18 months

D.

12 months

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Questions 20

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 21

A payroll department manager should assure:

Options:

A.

appropriate training and equipment resources for staff members

B.

an independent mission statement

C.

top payment of staff

D.

immediate enactment of employee suggestions

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Questions 22

An advantage of client/server technology for payroll is:

Options:

A.

Maintenance fees from the vendor are eliminated

B.

Fewer programmers are required to maintain the payroll

C.

Time required to balance a payroll is reduced.

D.

Programs and database need not be stored on the mainframe

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Questions 23

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

Options:

A.

federal income, social security, Medicare, and federal unemployment taxes

B.

social security and Medicare taxes only

C.

federal unemployment tax only

D.

federal income tax only

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Questions 24

In a relational database, a field is represented as:

Options:

A.

A highlighted area of the monitor

B.

An icon on the graphical user interface

C.

An entry on a row in a table

D.

A command button on the panel or screen

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Questions 25

The proper entry to record the payment of accrued wages is:

Options:

A.

Debit cash, credit salary expense

B.

Debit accrued wages, credit cash

C.

Debit cash, credit accrued wages

D.

Debit salary expense, credit accrued wages

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Questions 26

A single company of a group of related companies can file the Forms W-2 and 941 under it's EIN for all employees of all the related companies, whether or not the employees are concurrently employed, under which of the following reporting options?

Options:

A.

Power of attorney

B.

Common paymaster

C.

Establishment reporting

D.

Reporting agent

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Questions 27

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 28

Which of the following benefits is allowable in an 125 plan?

Options:

A.

Disability insurance

B.

Educational assistance

C.

403(b)

D.

Transportation fringe benefits

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Questions 29

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?

Options:

A.

$360

B.

$362

C.

$364

D.

$361

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Questions 30

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

Options:

A.

W-2

B.

1042-S

C.

5500

D.

W-8BEN

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Questions 31

Which of the following is not delegated to others?

Options:

A.

Ability

B.

Accountability

C.

Authority

D.

Responsibility

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Questions 32

Which of the following is one of the purposes of a job description?

Options:

A.

Illustrates the position in relation to others in the organization

B.

Outlines individual performance goals for next fiscal year

C.

Describes incumbent's obligations to pay appropriate federal, state, and local taxes while holding the position

D.

Provides implementation plan for conversion to new system

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Questions 33

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

Options:

A.

Determine the detailed solution you expect to hear from the participants

B.

Begin with an overview of good time management

C.

Prepare an agenda and distribute prior to the meeting

D.

Invite the participants who will agree with your position

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Questions 34

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 35

An HRIS that has one database with functionality pertaining to multiple applications is often called a (n)

Options:

A.

Integrated system

B.

Segregated system

C.

Stand-alone system

D.

Cross-functional system

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Questions 36

Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

Options:

A.

Travel expenses of spouse to search for new residence at new job location

B.

Mileage for a pre-move house hunting trip

C.

Lodging expenses while waiting for the new home to be built

D.

Mileage while moving from the old residence to the new

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Questions 37

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

Options:

A.

SSA

B.

INS

C.

IRS

D.

NACHA

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Exam Code: CPP-Remote
Exam Name: Certified Payroll Professional
Last Update: Nov 21, 2024
Questions: 249
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