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Free APA CPP-Remote Practice Exam with Questions & Answers | Set: 7

Questions 61

A company has a gross payroll of $120,589.36. Federal taxes withheld are $24,117.87; combined social security and Medicare taxes withheld are $6,502.50. What is the company's total tax liability for this pay period?

Options:
A.

$37,122.87

B.

$30.620.37

C.

$42,568.04

D.

$61,240.74

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Questions 62

What document reflects the value of the assets of a corporation?

Options:
A.

Balance sheet

B.

Variance analysis

C.

Income statement

D.

Profit/loss statement

Questions 63

Calculate the employee's gross pay under the FLSA based on the following data: Rate of pay per hour: $8.00 Production bonus: $25.00 Shift differential per hour: $$0.25 Total shift hours in workweek: 44

Options:
A.

$380.64

B.

$404.50

C.

$405.64

D.

$377.00

Questions 64

Brenda receives a prize as a winner of a sales contest. The prize, which is paid from her sales manager's petty cash account, is $25. Which of the following best represents the impact on her taxable wages?

Options:
A.

The prize is a de minims gift and excluded from taxable wages

B.

The prize represents a "gift of detached generosity" and is excluded from taxable income

C.

The prize represents a non-accountable business expense reimbursement and is subject to FIT, FITW, FICA, and FUTA

D.

The prize is subject to FIT, FITW, FICA, and FUTA

Questions 65

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

Questions 66

On what form must mistakenly paid wages, for which no repayment is made, be reported?

Options:
A.

1099-R

B.

W-2

C.

W-4

D.

1099-MISC

Questions 67

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

Options:
A.

Premium overtime pay

B.

Shift pay

C.

Bonuses

D.

Vacation pay

Questions 68

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

Questions 69

The correct entry to record a payment of the employer's share of FICA tax is:

Options:
A.

Debit salary expense, credit tax withheld

B.

Debit payroll tax expense, credit cash

C.

Debit tax withheld, credit salary expense

D.

Debit cash, credit payroll tax expense

Questions 70

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

Options:
A.

writing the internal audit transaction test plan

B.

development company policy

C.

assuring segregation of duties in the department

D.

initiating payroll transactions

Exam Code: CPP-Remote
Certification Provider: APA
Exam Name: Certified Payroll Professional
Last Update: Jul 17, 2025
Questions: 95

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