CPP-REMOTE Online Practice Questions and Answers

A network is:

A. A system in which computers and terminals are linked together

B. Terminals, hard drives, and printers

C. Software that provides for the creation of edit files

D. A picture of the flow of input through programs

In 2009, an on-line payroll system alerts the payroll specialist entering data that an employee has a birth date of 1996 or after. What might this indicate?

A. A special Form W-4 is required each year for that employee

B. The employer may be able to suspend deductions of Social Security and Medicare

C. Employee may have been hired in violation of child labor laws

D. Employee is exempt from federal income tax

Under the Immigration Reform and Control Act, employers and employees are required to complete which of the following forms:

A. W-4

B. I-9

C. SS-5

D. SS-4

Sally's department was scheduled to work from 8:00 a.m. until 5:00 p.m. It was announced to all employees that a severe winter storm was expected to reach the city between 4:00 am. and 5:00 p.m. Employees of Sally's department asked if they, like most other departments, would be allowed to leave work at 3:00 p.m. to avoid being caught in the storm. Sally was sympathetic, but after much discussion denied the request, stating that the policy was clear that employees were to remain on duty until 5:00 p.m. Which of the following management styles is Sally demonstrating?

A. Diplomatic

B. Bureaucratic

C. Autocratic

D. Participative

FLSA coverage does not apply under which of the following conditions?

A. Employees are minors under the age of 18

B. Employees are paid $2.13 per hour

C. Employer and employees are not engaged in interstate commerce

D. All employees are part time workers

Which of the following is not delegated to others?

A. Ability

B. Accountability

C. Authority

D. Responsibility

An employer that deposits payroll taxes semiweekly incurs a tax liability of $55,000 on Tuesday and a liability of $110,000 on Wednesday. When should the taxes be deposited?

A. $110,000 on Thursday and $55,000 on Friday

B. $165,000 on Thursday

C. $55,000 on Thursday and $110,000 on Friday

D. $55,000 on Friday and $110,000 on the next Wednesday

Under the existing NACHA rules, amounts transmitted to the RDFI by 5:00 p.m. the day before payday must be posted to employees' accounts no later than:

A. The evening before payday

B. The end of the business day on payday

C. The opening of the business day on payday

D. Two days before payday

To build morale and motivate staff, a manager must:

A. delegate accountability to staff members

B. gives good reviews and raises

C. be sincere and specific with praise

D. reward "stars" and promote competition within the team

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

An employee contributes $2,000 on a pretax basis to a 401(k) qualified plan. How is this pretax contribution reported on the 2009 W-2?

A. Boxes 3/5, box 12, box 13 (retirement plan)

B. Boxes 3/5, box 13, (retirement plan)

C. Box 12, box 13 (retirement plan)

D. Box 1, box 3/5, box 13 (retirement plan)

Which of the following employers are exempt from the provisions of IRCA?

A. Privately held employers

B. Employers with annual revenues under $10,000

C. All employers are subject to compliance

D. Employers with less than 2 employees

Which of the following best represents compliance under Section 404 of Sarbanes Oxley?

A. Payroll transactions are reviewed by internal audit

B. Service provider initiates all pay transactions

C. Accruals entries are made by the payroll staff

D. Benefits enrollment data is maintained by authorized personnel

What does it mean if, at the end of an accounting period, a company has a debit balance in a liability account?

A. The company has not yet paid the third party

B. The company has withheld too much from the employee

C. The company has paid to a third party more than was withheld from the employee

D. The company has under-deposited taxes withheld from employee wages

Use of which of the following contributes to the security of the payroll system?

A. Direct deposit

B. Accountable plan

C. Diplomatic leadership

D. User password