CPP-Remote Certified Payroll Professional Questions and Answers

Which of the following general ledger accounts is integral to a quarterly deposit reconciliation?

The Fair Labor Standards Act permits compensatory time off in lieu of overtime pay to which of the following employees?

Under the special accounting rule, employers may treat benefits earned near the end of the yare as having been earned in the subsequent year for tax and reporting purposes. Benefits for which month(s) may be treated as having been earned in the following tax year?

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

One of the key concepts in total quality management is:

The Fair Labor Standards Act specifically governs which of the following?

All of the following items qualify as a de minims fringe benefit EXCEPT:

An integrated HRIS offers the advantage of:

The entry to record an employee's repayment of a salary advance is (employee repays advance by personal check):

All of the following steps are required when initiating direct deposit for an employee EXCEPT:

Company deadlines for payroll data input documents are essential for:

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

Which of the following forms pertains to a merger or acquisition?

Employees who are not eligible for direct deposit and receive paychecks sent through the mail are constructively paid:

Federal unemployment tax must be accrued for which of the following?

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

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?

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

Which of the following employers are exempt from the provisions of IRCA?

An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?

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

The rate of withholding in 2009 on qualified pension distributions made directly to employees is:

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

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?

Sick pay under a definite plan or system is NOT subject to mandatory federal income tax withholding when paid:

Which of the following best represents compliance under Section 404 of Sarbanes Oxley?

Technology that allows multiple PC's in different geographical areas to access a single device, such as a check printer is:

Which of the following is an example of a system edit?

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

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

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

Copies of the production files and most recent payroll transactions are sent nightly to the parent company in a remote location. this practice is part of what type of plan?

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?

Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than: