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APA FPC-Remote - Fundamental Payroll Certification

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Total 145 questions

All of the following activities are examples of an internal control EXCEPT:

A.

Storing backup files on-site

B.

Segregating job duties

C.

Rotating job duties

D.

Restricting access to the system

An employee's written notice of intent to take leave under the FMLA MUST be retained by the employer for a MINIMUM of:

A.

2 years

B.

3 years

C.

4 years

D.

5 years

The best practice is to start the annual reconciliation after the:

A.

W-2 audit is complete

B.

End of the first quarter

C.

End of the calendar year

D.

First payroll of the current year

When an employer allocates tips, which of the following statements is TRUE?

A.

Allocated tips are subject to federal income tax withholding

B.

The employer is not liable for amounts incorrectly allocated

C.

Report the allocated amount on the employee’s Form W-2

D.

No allocation is made for any reported tips

Which of the following account types has a normal debit balance?

A.

Asset

B.

Capital

C.

Liability

D.

Revenue

All of the following employee information is required when reporting unclaimed wages EXCEPT:

A.

Last Known Address

B.

Employee’s Full Name

C.

Employee’s Date of Birth

D.

Payment Amount and Date

Payroll liability tax accounts should be reconciled at LEAST once a:

A.

Week

B.

Month

C.

Quarter

D.

Year

Employers who properly repay over-withheld amounts to employees can claim a credit against taxes due by making an adjustment on:

A.

Form 941

B.

Form 941-X

C.

Form W-2

D.

Form W-4

To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?

A.

General ledger accounts and payroll register only

B.

Accounts payable payments and end-of-the-month balances only

C.

Accounts payable end-of-the-month balances and general ledger accounts

D.

Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register

A mechanism which facilitates local tax withholding for an employee who is working abroad, but remains on the home country’s payroll system and is paid under a tax equalization plan, is called a(n):

A.

Certified Payroll

B.

Shadow Payroll

C.

Off-Cycle Payroll

D.

Supplemental Payroll