The Payroll Source CPP Practice Exam Questions And Correct Answers
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Course
CPP Certified Payroll Professional
Institution
CPP Certified Payroll Professional
The Payroll Source CPP Practice Exam
Questions And Correct Answers
Which of the following features is LEAST likely to be considered when looking at the security
of a new payroll system?
a. regular data back-up and storage
b. protection against computer viruses
c. limited system access
d. sys...
The Payroll Source CPP Practice Exam
Questions And Correct Answers
Which of the following features is LEAST likely to be considered when looking at the security
of a new payroll system?
a. regular data back-up and storage
b. protection against computer viruses
c. limited system access
d. system edits - answer✔✔d. system edits
Company deadlines for payroll data input documents are essential for:
a. timely processing of the payroll
b. accurate entry of data
c. guaranteeing that all information is processed
d. adequate auditing purposes - answer✔✔a. timely processing of the payroll
An EE earns $9 per hour and an additional 10 cents per hour for hours worked after 7:00 p.m. If
an EE works from 2:00 p.m. to 11:00 p.m., with an unpaid meal break from 6:00 p.m. to 7:00
p.m., Monday through Friday, what is the EE's weekly gross pay under the Fair Labor Standards
Act?
a. $360
b. $361
c. $362
d. $364 - answer✔✔c. $362
(40 x $9) + (20 x $0.10) = $362
The BEST reason for tracking pay-related problem statistics is to enable Payroll to:
a. identify root causes and take actions to prevent similar recurrences
b. apologize to clients in a more professional manner
c. direct problems to those who caused the problem
d. justify more resources to handle more problems - answer✔✔a. identify root causes and take
actions to prevent similar recurrences
With regard to EEs' reported tips, the ER must:
a. withhold and pay only the EEs' portion of FICA taxes on tips
b. report tax on tips separately when making an employment tax deposit
c. report tips as wages on Form W-2 and pay the ER portion of FICA taxes
d. report and pay the ER portion of FICA taxes on the portion of cash tips above the federal
minimum wage - answer✔✔c. report tips as wages on Form W-2 and pay the ER portion of
FICA taxes
Transactions are recorded in chronological order into books of original entry called:
a. registers
b. vouchers
c. invoices
d. journals - answer✔✔d. journals
The KEY advantage of using an automated time and attendance system is that it:
a. identifies phantom EEs
b. reduces errors
c. interfaces with the payroll system
d. frees supervisors from having to review hours - answer✔✔b. reduces errors
As part of the implementation of a new payroll system, all transactions from the most recent
actual payroll are processed in the new system prior to using the system to run payrolls. This is
an example of what type of testing?
a. compliance
b. back-up
c. ongoing
To exhibit good customer service skills, payroll staff must understand and be able to explain:
a. payroll forms
b. benefits enrollment techniques
c. systems design decisions
d. strategic departmental direction - answer✔✔a. payroll forms
Under the FLSA, what is the compensation due an EE whose rate of pay is $8 per hour and who
is paid for 52 hours during one workweek, including 8 hours of sick pay?
a. $416
b. $432
c. $448
d. $464 - answer✔✔b. $432
(52 x $8) + ($8 x .5 x 4) = $432
All of the following data elements are required to be maintained in the EE masterfile EXCEPT:
a. SSN
b. DOB
c. marital status
d. hourly rate of pay - answer✔✔c. marital status
Upward communication involves:
a. dissemination of management decisions to the staff
b. interactions between you and your manager
c. passing information to management
d. conducting quality circle meetings - answer✔✔c. passing information to management
The fact that transactions affect two separate accounts of a business is called:
a. compound-entry accounting
b. double-entry accounting
c. accrual accounting
d. T-accounting - answer✔✔b. double-entry accounting
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