CPP-REMOTE Online Practice Questions and Answers

Which of the following statements is CORRECT regarding a federal tax levy?

A. It does not have to be honored if any other garnishments have been served.

B. It is limited only by the amount of the employee's net pay

C. It is continued each pay period until a release of levy is received.

D. It requires a new order for each pay period.

What is one of the major considerations when evaluating and selecting a software system for payroll?

A. The sale's representative's knowledge of payroll

B. The arrangement of the panels for on-line data entry

C. The number of trainers the software has available

D. The fit of the technical platform with the company's strategic plans

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

A. when the checks are delivered

B. on the check date

C. when the checks are cashed

D. when the checks were postmarked

The entry to record a salary advance to an employee is:

A. Debit cash, credit accounts receivable

B. Debit accounts receivable, credit cash

C. Debit salary expense, credit cash

D. Debit salary expense, credit wages payable

Which of the following is the most logical order of events in a system implementation?

A. Training, development, testing evaluation

B. Feasibility, evaluation, development, testing

C. Conversation, training, testing, evaluation

D. Testing, evaluation, training, documentation

The term Workforce Management refers to:

A. Third party background check services

B. Time management

C. Recruiting services

D. Management of employee business functions

As part of the implementation of a new payroll system, all transactions from the most recent actual payroll are processed in the new system prior to using the system to run payrolls. This is an example of what type of testing?

A. back-up

B. ongoing

C. compliance

D. parallel

Which of the following steps would be taken first when selecting a new payroll system?

A. Prepare a need analysis

B. Release requests for proposal (RFP's)

C. Schedule product demonstrations

D. Talk to users of the systems being considered

Techniques for conducting periodic physical payouts:

A. vary by wage class and compensation level

B. are the same for all employees

C. vary for some employees such as telecommuters

D. vary by whether the employee is paid by check or direct deposit

An environment n which the back office transaction-intensive processes and customer care functions are consolidated is known as:

A. Shared services

B. Pre-processing

C. Open systems

D. Outsourcing

Documenting payroll policies and procedures will provide all of the following results EXCEPT:

A. a mechanism for educating payroll partners, suppliers, and customers

B. assurances of payroll personnel competency and performance

C. a tool for assessing internal business controls

D. a vehicle for improving processes

At least how often must employers report fringe benefits as income for federal tax withholding purposes?

A. monthly

B. annually

C. quarterly

D. each pay period

Which of the following would probably not require an electronic interface from the payroll/human resources system?

A. Originating bank for direct deposit

B. 401(k) administrator

C. External audit firm

D. Payer of push money

An employee of a state law enforcement agency worked 45 hours in the workweek. Under FLSA, how much compensatory time off must this employee receive in lieu of overtime pay?

A. 10.0 hours

B. 5.5 hours

C. 2.5 hours

D. 7.5 hours

A payroll department manager should assure:

A. appropriate training and equipment resources for staff members

B. an independent mission statement

C. top payment of staff

D. immediate enactment of employee suggestions