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CPP-Remote Practice Questions

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Total Questions : 271

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Question # 51

After initial implementation of a new payroll system, all of the following changes must be monitored EXCEPT:

Options:

A.  

Additional company benefit plan options

B.  

Unexpected payroll tax legislation

C.  

New internal report requirements

D.  

Parallel test results

Discussion 0
Question # 52

What is the correct entry for recording wages earned but NOT paid?

Options:

A.  

Debit Salary Expense, credit Cash

B.  

Debit Cash, credit Accrued Wages Payable

C.  

Debit Accrued Wages Payable, credit Salary Expense

D.  

Debit Salary Expense, credit Accrued Wages Payable

Discussion 0
Question # 53

Based on the following information, what is the MAXIMUM amount, if any, the employer can deduct from the employee ' s wages for uniforms?

Hourly rate: $7.75

Hours worked: 30

Pay frequency: Weekly

Uniform deduction: $45.00

Options:

A.  

$0.00

B.  

$0.50

C.  

$15.00

D.  

$45.00

Discussion 0
Question # 54

Which of the following would qualify as a nontaxable fringe benefit?

Options:

A.  

A payroll manager being sent to a payroll tax seminar

B.  

Twenty-five dollar cash redeemable gift certificates given to employees

C.  

An employee winning $1,000.00 for a safety suggestion

D.  

An employee ' s non-working spouse traveling with the employee on company business

Discussion 0
Question # 55

Using the following information, calculate the employer ' s FUTA tax liability for the first quarter.

Employee 1 wages: $3,800.00

Employee 2 wages: $6,000.00

Employee 3 wages: $8,400.00

Options:

A.  

$100.80

B.  

$109.20

C.  

$1,008.00

D.  

$1,092.00

Discussion 0
Question # 56

When an employee requests FMLA leave, the employer must provide all of the following rights and responsibilities to the employee EXCEPT:

Options:

A.  

employee certification requirements.

B.  

paid time off accruals during the leave.

C.  

substitution of paid leave for unpaid leave.

D.  

premium payment requirements to maintain health benefits.

Discussion 0
Question # 57

Using the percentage method, calculate the exempt employee ' s net pay using the following per pay information:

Total YTD wages: $38,500.00

Salary: $4,200.00

Pay frequency: Biweekly

2020 Form W-4: Head of Household, Step 2 NOT checked

401(k) deferral: 15%

FSA: $85.00

Charitable contribution: $25.00

No state or local income tax

Options:

A.  

$2,692.78

B.  

$2,701.02

C.  

$2,831.38

D.  

$2,856.38

Discussion 0
Question # 58

Based on the following information, calculate the federal income tax using the percentage method.

Salary: $1,400.00

Pay frequency: Biweekly

2019 Form W-4: Married, 2 allowances

Options:

A.  

$41.20

B.  

$74.20

C.  

$79.74

D.  

$89.70

Discussion 0
Question # 59

Payroll should reconcile the total wages on Form W-2 Box 1 and compare to the amounts reported on:

Options:

A.  

Form W-3.

B.  

Form 941.

C.  

journal entries.

D.  

payroll registers.

Discussion 0
Question # 60

When payroll professionals address employee ' s questions in a timely manner, which principle of customer service is demonstrated?

Options:

A.  

Assurance

B.  

Empathy

C.  

Reliability

D.  

Responsiveness

Discussion 0
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