Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan. What is the action that may be taken?

Beth may change her election due to the change in family status

The employer will increase Beth's deduction retroactively to the child's date of birth

Beth may change her election due to the change in family status

Nugget Products will suspend Beth's deduction until the first quarter

There can be no change to Beth's deduction until the first quarter

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

Payroll transactions are reviewed by internal audit

Accruals entries are made by the payroll staff

Payroll transactions are reviewed by internal audit

Service provider initiates all pay transactions

Benefits enrollment data is maintained by authorized personnel

Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?

Report payment in box1 of Form W-2

Payment is exempt frm FICA and FITW

Report payment in box 3 of Form 1099

Which of the following steps would be taken first when selecting a new payroll system?

Release requests for proposal (RFP's)

Schedule product demonstrations

Talk to users of the systems being considered

Which of the following is important when planning a problem-solving meeting?

Prepare an agenda and distribute prior to the meeting

Determine the detailed solution you expect to hear from the participants

Begin with an overview of good time management

Invite the participants who will agree with your position

Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

Mileage while moving from the old residence to the new

Mileage for a pre-move househunting trip

Lodging expenses while waiting for the new home to be built

Mileage while moving from the old residence to the new

Travel expenses of spouse to search for new residence at new job location

In the first monthly accounting period of a company's fiscal year, which of the following occurs?

Asset and liability accounts reflect prior year ending balance

All liability accounts are reset to zero balances

Asset account balances are reclassified

Asset and liability accounts reflect prior year ending balance

The correct entry to record a payment of th employer's share of FICA tax is:

Debit payroll tax expense, credit cash

Debit salary expense, credit tax withheld

Debit cash, credit payroll tax expense

Debit tax withheld, credit salary expense

In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

Reconciling payroll bank account

Preparing requisition for remitting child support deductions

Entering employee tax jurisdiction information from Form W-4

Verifying proper authorization appears on change documents

Reconciling payroll bank account

Which of the following would not be included in the planning stage of a system implementation?

Determining resources needed for the project

Defining the project's goals and objectives

Which of the following represents the best way of addressing an issue of an employee's poor task performance?

Reassignment to another department

Relocating physical work space near the supervisor

Assigning to an autocratic leader

Choose the statement that represents the best implementation of internal control:

Payroll master file changes are reviewed by human resources

Payroll computes cost-of-living increases for employees

The bank is instructed to send canceled checks directly to the payroll manager

Supervisors input increases and new hires to the payroll master file

Payroll master file changes are reviewed by human resources

Which of the following is a technique for positive motivation?

Rewarding team members for their collective successes

Acknowledging a team member is failing at the regular team meeting

Posting defects and the perpetrator's name as an example to others

Rewarding team members for their collective successes

Terminating a team member at the first delayed deliverable

The employer may classify a worker as an independent contractor if the worker:

Furnishes his or her own tools and supplies

CPP Practice Exam 4

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Quizzes Created: 13 | Total Attempts: 39,367

Questions: 25 | Attempts: 2,524 | Updated: Mar 21, 2023

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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 you prepare. Inspired by my lovely wife as she pursued this goal as Read morewell.

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CPP Practice Exam 4

Beth, who works for Nugget Productions, is enrolled in the company's cafeteria plan. Beth adopts a child in august, and requests a change in her election under the cafeteria plan. What is the action that may be taken?

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

Employee's regular monthly salary is $950. Employee is scheduled to work 37 hours per week. Under the FLSA, how much would this employee be paid for each hour in excess of 37 but less than 40 in the workweek?

Which of the following would NOT be correct in the treatment of deceased workers' wages, assuming the wages are paid in the year after the workers' death?

Which of the following steps would be taken first when selecting a new payroll system?

Procedures governing employers' payment of wages by direct deposit are governed by:

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

Which of the following is important when planning a problem-solving meeting?

Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

In the first monthly accounting period of a company's fiscal year, which of the following occurs?

Assume that an independent contractor is a foreign person. What form is he most likely to complete?

The popular term used to describe traditional theories and preceptions is"

The correct entry to record a payment of th employer's share of FICA tax is:

In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

Which of the following would not be included in the planning stage of a system implementation?

Which of the following represents the best way of addressing an issue of an employee's poor task performance?

The form used to report wages paid to nonresident aliens that are exempt from federal income tax under a treaty is:

In the context of fringe benefits, the term "discriminatory plan" refers to a plan that disproportionately favors:

An employer is allowed under deferal law to pay overtime for all hours worked over 80 in a biweekly period. In what type of industry is this employer likely to be engaged?

Choose the statement that represents the best implementation of internal control:

Which of the following is a technique for positive motivation?

The employer may classify a worker as an independent contractor if the worker:

Another term for service bureaus is:

Which of the following would never be delegated to a manger's subordinates?

The financial statement that is used to evaluate the performance of a business by matching its revenue and related expenses for a particular accounting period is a: