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[General] CPP-Remote Practice Test Engine, Exam Discount CPP-Remote Voucher

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【General】 CPP-Remote Practice Test Engine, Exam Discount CPP-Remote Voucher

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The Certified Payroll Professional (CPP) Certification Exam is offered by the American Payroll Association (APA) to individuals who work in the payroll industry. The CPP exam is designed to test the knowledge and skills of professionals who are responsible for payroll processing, employee compensation, and tax compliance. The CPP exam is recognized as one of the most comprehensive and prestigious certifications in the payroll profession.
APA Certified Payroll Professional Sample Questions (Q10-Q15):NEW QUESTION # 10
Which of the following generally does NOT represent compensable time under the FLSA?
  • A. Travel to a convention after normal working hours
  • B. Overtime hours not authorized by the employer
  • C. Time spent cleaning up work area after normal shift
  • D. Time sent in break room waiting for job instructions
Answer: A

NEW QUESTION # 11
Under the FLSA, employees working in the New England states for a product distributor are entitled to which of the following overtime pay benefits?
  • A. Overtime is paid for all hours worked over 8 per day
  • B. Compensatory pay is allowed for hours over 80 in a biweekly pay period
  • C. Double time is paid for work on holidays
  • D. Overtime is paid for hours worked over 40 in a work week
Answer: D

NEW QUESTION # 12
All of the following validations should be performed each pay period before finalizing the payroll register EXCEPT:
  • A. Compare batch totals
  • B. Review negative deductions
  • C. Confirm ACH file
  • D. Identify zero dollar net pay
Answer: C
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Before finalizing a payroll register, validations ensure accuracy:
* Check for negative or unusual values
* Identify $0 net pay(can be a red flag)
* Compare batch totalsto prevent imbalance
ACH confirmationis part of thepost-processing transmission phase, not the validation of the payroll register itself.

NEW QUESTION # 13
Wages were scheduled to be paid on December 30, 2023. Due to a system issue, payments were processed on January 3, 2024. How should the payments be taxed?
  • A. Calculate and withhold using the 2023 wage limits and 2024 tax tables.
  • B. Calculate and withhold using the 2024 tax tables and wage limits.
  • C. Calculate and withhold using the 2023 tax tables and wage limits.
  • D. Calculate and withhold using the 2024 wage limits and 2023 tax tables.
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Underconstructive receipt rulesfrom the IRS, wages aretaxable in the year they are actually paid, not when they were scheduled. Since the paycheck was issued in2024,2024 tax rates and limits apply, even though the work was done in 2023.

NEW QUESTION # 14
Transactions are recorded in chronological order into books of original entry called:
  • A. journals
  • B. vouchers
  • C. registers
  • D. invoices
Answer: A

NEW QUESTION # 15
......
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