FPC-Remote Exam Training Practice Tests (APA Fundamental Payroll Certification)]

Question 1

Employer's federal quarterly employment taxes are reported on:

A. Form 945 B. Form 944 C. Form 941 D. Form 940

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 2

The lowest priority is given to which of the following time management categories?

A. Urgent and important B. Not urgent but important C. Urgent but not important D. Not urgent and not important

Correct Answer: D

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 3

To optimize customer service, policies should include attributes which are:

A. Reliable B. Fluctuating C. Intangible D. Interchangeable

Correct Answer: A

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 4

When resolving late deposits, the payroll staff should take all of the following steps EXCEPT:

A. Verify the employee provided the correct routing and account numbers for any direct deposits. B. Check to see if the financial institution is having an internal problem. C. Ask the employee if they checked the deposit via an ATM, spoke with an actual bank representative, or checked online banking. D. Tell the employee the deposit is not considered late until midnight the day of payday.

Correct Answer: D

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 5

All of the following objectives are included in the operations of a Payroll Department EXCEPT:

A. Reporting to management B. Accurate tax reporting C. Giving tax advice D. Cost savings

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 6

To stop payment on an employee's check, the employer must work with the:

A. Employee's bank B. Employer's bank C. Payroll provider D. IRS

Correct Answer: B

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 7

Under the FMLA, employers MUST maintain related leave records for how many years?

A. 4 B. 1 C. 5 D. 3

Correct Answer: D

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 8

Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.

A. $742.50 B. $810.00 C. $692.50 D. $825.00

Correct Answer: A

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 9

All of the following employees are examples of phantom employees EXCEPT:

A. A terminated, salaried employee whose status was purposely not changed. B. A remote employee that is not required to record their time. C. A non-existent employee set up using false information. D. A deceased employee that continues to receive pay due to lost paperwork.

Correct Answer: B

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 10

On June 1st, the Payroll Department received an SUI rate change notice indicating a new rate effective January 1st of the current year. The system was not updated with the new rate until October 1st. SUI contribution recalculation will need to be done for:

A. 3rd quarter only. B. 2nd quarter only. C. 1st, 2nd, and 3rd quarters only. D. 2nd and 3rd quarters only.

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 11

Which of the following expenses is a non-operating expense?

A. Insurance B. Legal fees C. Interest paid on income taxes D. Utilities

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 12

All of the following statements are correct regarding independent contractors EXCEPT that they:

A. Risk profit or loss B. Can end the relationship at any time C. Receive a salary D. Can hire assistants

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 13

Under the FLSA, all of the following categories are defined as "white-collar" exemptions EXCEPT:

A. Administrative B. S. Department of Labor - FLSA Exemptions C. Outside Sales D. Computer Hardware Operators E. Executive

Correct Answer: D

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 14

A non-exempt hospital employee works a 14-day period at $14.00 per hour under the 8/80 rule. The employee worked the following hours during the two-week period:

Calculate the employee's biweekly gross pay.

A. $1,141.00 B. $1,225.00 C. $1,148.00 D. $1,134.00

Correct Answer: C

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

Question 15

The due date for filing Form 941 is the:

A. Last day of the current quarter B. Last day of the month following the end of the quarter C. First day of the month following the end of the quarter D. 15th of the month following the end of the quarter

Correct Answer: B

Explanation: Only visible for TrainingDump members. You can sign-up / login (it's free).

APA Fundamental Payroll Certification - FPC-Remote Exam Practice Test