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CPP Practice Exam 12

25 Questions  I  By V091200
CPP Quizzes & Trivia
This is a practice quiz to help you prepare for the Certified Payroll Professional certification.  The quiz is based on a bank of 25 multiple choice questions that reveal the correct answer before you move on to the next question.  The questions and their associated answers are randomized every time you take the quiz to avoid pattern development.  Questions requiring calculations that change from year to year have been omitted.   Good luck as you pursue this goal.  I hope this helps yo more

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Question Excerpt

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1.  What is the purpose of the payroll accrual entry?
A.
B.
C.
D.
2.  Which form is used to request an employer identification number?
A.
B.
C.
D.
3.  An employee is to be awarded a net bonus of $2,000 as supplemental wages.  Year-to-date regular and supplemental earnings are $15,000.  Using the current optional flat tax rate and social security and Medicare tax rates, what should be the gross amount of the payment if the employee lives and works in a state with no income tax?
A.
B.
C.
D.
4.  One element of a payroll calander is:
A.
B.
C.
D.
5.  When checking for phantom employees, which of the following actions should be taken?
A.
B.
C.
D.
6.  A team comprised of members of a department's staff with the intention of improving their own process is a:
A.
B.
C.
D.
7.  Which of the following outcomes is the PRIMARY advantage of developing an in-house system?
A.
B.
C.
D.
8.  A nonexempt employee earns $400 per week for a normal schedule of 35 hours.  Under FLSA, how mjuch would this employee be due if 48 hours were worked?
A.
B.
C.
D.
9.  Payroll system user documentation should include:
A.
B.
C.
D.
10.  A request for proposal (RFP) can be used to:
A.
B.
C.
D.
11.  All of the following practices are acceptable to an external auditor EXCEPT:
A.
B.
C.
D.
12.  With online input, what is the BEST way to control miscellaneous payments?
A.
B.
C.
D.
13.  An employee who works for more than one employer and has exceeded the social security wage base may:
A.
B.
C.
D.
14.  A payroll register for the pay period shows gross earnings of $300,000 and deductions of $120,000.  The entry to the payroll expense account would be:
A.
B.
C.
D.
15.  When determining the value of employer-provided parking, which of the following valuation methods is allowed?
A.
B.
C.
D.
16.  Using the 2010 percentage method withholding tables, calculate the employee's federal income tax based on the following data: Weekly pay frequency Vacation earnings:  $360.62 Regular compensation:  $239.38 401(k) (pre-tax):  $48.50 Married, 0 allowances  
A.
B.
C.
D.
17.  An employee is paid $9 per hour plus a 10% differential for evening shifts.  During the past week, the employee worked 24 hours on the day shift and 24 hours on the evening shift.  Under FLSA, what are the employee's gross wages for the week?
A.
B.
C.
D.
18.  When an employer is advised  by the IRS that an employee's Form W-4 is invalid, what action must the employer take?
A.
B.
C.
D.
19.  An employee covered by group health insurance at the time his employment terminates to return to school is entitled to CORBA continuation rights for:
A.
B.
C.
D.
20.  All of the following actions demonstrate a strong customer service orientation EXCEPT:
A.
B.
C.
D.
21.  How may federal income tax be withheld from separation pay and accrued vacation wages totaling $20,000 that are paid at the time of termination and identified separately on the employees' pay stub, if the employee has been paid $25,000 so far this year and had income tax withheld from her most recent wage payment?
A.
B.
C.
D.
22.  Which of the following steps is LEAST important during the parallel testing phase of a new payroll system?
A.
B.
C.
D.
23.  The Family and Medical Leave Act requires employers to maintain records for:
A.
B.
C.
D.
24.  All of the following types of compensation are subject to social security tax EXCEPT:
A.
B.
C.
D.
25.  Employer-sponsored athletic facilities may not be nontaxable fringe benefits if the:
A.
B.
C.
D.
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