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APA CPP-Remote Exam Syllabus Topics:

Section	Weight	Objectives
Calculation of the Paycheck	20%	- Special Pay Scenarios - Gross Pay Calculations - Tax Withholding - Net Pay Determination - Voluntary and Involuntary Deductions
Accounting	9%	- Cost Allocation - Financial Reporting - Payroll Journal Entries - Accruals and Reconciliations
Compliance / Research and Resources	16%	- Compliance Best Practices - Reporting and Filing Obligations - Federal, State, Local Laws - Regulatory Agencies
Audits	9%	- Internal and External Audits - Audit Preparation and Response - Error Correction and Remediation
Core Payroll Concepts	24%	- Taxation Basics - Employee vs. Independent Contractor - Compensation Types - Benefits and Deductions - Recordkeeping Requirements
Payroll Process and Supporting Systems and Administration	12%	- Workflow and Controls - Payroll Cycle Management - System Selection and Maintenance - Data Security and Privacy
Payroll Administration and Management	10%	- Staff Management and Training - Vendor and Outsourcing Management - Business Continuity Planning - Policies and Procedures

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APA Certified Payroll Professional Sample Questions (Q161-Q166):

NEW QUESTION # 161
Which of the following is the primary purpose of an employee's performance review?

A. To present a comparison of the salary of the employee to that of others in the department
B. To convey the company's financial goals for the next fiscal year
C. To document the justification for terminating an employee
D. To encourage performance that is on task with established goals

Answer: D

NEW QUESTION # 162
Which of the following is an example of a system production control technique?

A. Job descriptions are updated as the incumbents of the jobs change
B. Computers and other hardware are kept in climate controlled rooms
C. Forms W-9 are obtained for all independent contractors
D. A check list is created of sequential activities to run the payroll

Answer: D

NEW QUESTION # 163
A salaried-exempt executive employee is unable to work for two days in the work week because the office is closed for remodeling. The employee's weekly guaranteed salary is $500. Under FLSA what amount must this employee be paid for he work week?

A. $300
B. $200
C. $500
D. $400

Answer: C

NEW QUESTION # 164
Which of the following features is LEAST likely to be considered when looking at the security of a new payroll system?

A. limited system access
B. system edits
C. A regular data back-up and storage
D. protection against computer viruses

Answer: B

NEW QUESTION # 165
Which of the following items represents an input interface to the payroll system?

A. benefit payments
B. time and attendance
C. material usage records
D. general ledger

Answer: B

NEW QUESTION # 166
......

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