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CPP-Remote Practice Questions

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Total Questions : 271

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Question # 1

Under the FLSA, how many hours in a workweek can a 14-year-old work in a food establishment while school is in session?

Options:

A.  

8 hours

B.  

18 hours

C.  

21 hours

D.  

40 hours

Discussion 0
Question # 2

An outsourced payroll provider provides all of the following advantages EXCEPT:

Options:

A.  

adaptability for unique needs.

B.  

low fixed costs.

C.  

new services easily added.

D.  

user group availability.

Discussion 0
Question # 3

A payroll accrual entry would be appropriate for all of the following situations EXCEPT if the:

Options:

A.  

recurring monthly bonus is paid on December 31.

B.  

pay for the period ending June 30 is paid on June 30.

C.  

pay for the period ending March 28 is paid on April 2.

D.  

employer ' s federal tax expense for January is paid on February 3.

Discussion 0
Question # 4

When an employee fails to cash a prior year ' s paycheck, the employer should take all of the following actions EXCEPT:

Options:

A.  

void and reissue the paycheck.

B.  

identify as abandoned property.

C.  

attempt to contact the employee.

D.  

report the information to the state.

Discussion 0
Question # 5

An auto repair shop offers its workers a 20% discount on services performed at the shop.

What portion of the discount, if any, is included in taxable income?

Options:

A.  

0%

B.  

20%

C.  

50%

D.  

100%

Discussion 0
Question # 6

Using the following information, calculate the employer’s FICA tax liability for the employee ' s next pay period:

    YTD Wages: $167,700.00

    Pay Frequency: Semi-monthly

    Annual Salary: $144,000.00

    401(k) Deferral: $100.00

    Pretax Medical: $100.00

Options:

A.  

$61.20

B.  

$141.35

C.  

$443.70

D.  

$451.35

Discussion 0
Question # 7

Using the percentage method, calculate an exempt employee ' s net pay based on the following information.

Total YTD wages: $9,700.00

Salary per pay: $2,400.00

Pay frequency: Monthly

2025 Form W-4: Single, Step 2 NOT checked

Post tax health insurance: $112.00

401(k) deferral: $120.00

Charitable contribution: $150.00

No state or local taxes

Options:

A.  

$1,716.28

B.  

$1,730.68

C.  

$1,850.68

D.  

$1,943.90

Discussion 0
Question # 8

All of the following items must be reported on an employee ' s Form W-2 EXCEPT:

Options:

A.  

cash awards and prizes.

B.  

child support and garnishment payments.

C.  

non-accountable expense reimbursements.

D.  

qualified moving expense payments made directly to the employee.

Discussion 0
Question # 9

A paycheck is considered constructively received by the employee on the day:

Options:

A.  

it was made available to the employee.

B.  

it was mailed to the employee ' s home.

C.  

the check is dated.

D.  

the check is cashed.

Discussion 0
Question # 10

Under the ACA, which of the following forms is required when filing by paper?

Options:

A.  

Form 1094-B

B.  

Form 1098-T

C.  

Form 1099-C

D.  

Form 1099-R

Discussion 0
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