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CPP-Remote Questions Prepare with Learning Information
NEW QUESTION 115
Which of the following items determines the disposition of unclaimed wages?
- A. federal and state law
- B. no recognized procedures exist
- C. state law only
- D. federal law only
Answer: C
NEW QUESTION 116
An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in
2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?
- A. Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000
- B. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable
$484.78 - C. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00
- D. Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50
Answer: B
NEW QUESTION 117
Under the FLSA, how many hours would be paid at time and one half for the following biweekly period, assuming that the employee is an garment worker?
- A. 0
- B. 8.5
- C. 1
- D. 0.5
Answer: C
NEW QUESTION 118
The effective minimum hourly rate that tipped employees must receive is which of the following?
- A. 100% of the federal minimum wage
- B. 50% of the federal minimum wage
- C. 20% of the federal minimum wage
- D. No particular rate is required
Answer: A
NEW QUESTION 119
The FLSA requires which of the following records to be retained for three years?
- A. Proof of workers' compensation coverage
- B. Document showing employee's job duties
- C. Daily time records
- D. Employee disciplinary notices
Answer: B
NEW QUESTION 120
Company deadlines for payroll data input documents are essential for:
- A. adequate auditing purposes
- B. guaranteeing that all information is processed
- C. accurate entry of data
- D. timely processing of the payroll
Answer: D
NEW QUESTION 121
The popular term used to describe traditional theories and perceptions is":
- A. Paradigm
- B. Cognizance
- C. Hypothesis
- D. Presumption
Answer: A
NEW QUESTION 122
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. Two days before payday
- B. The evening before payday
- C. The opening of the business day on payday
- D. The end of the business day on payday
Answer: C
NEW QUESTION 123 
What is the total amount reported in box 10, "Dependent care benefits?"
- A. $10,480
- B. $ 0
- C. $5,500
- D. $4,980
Answer: D
NEW QUESTION 124
The fact that transactions affect two separate accounts of a business is called:
- A. compound-entry accounting
- B. accrual accounting
- C. T-accounting
- D. double-entry accounting
Answer: D
NEW QUESTION 125
Which of the following is important when planning a problem-solving meeting?
- A. Prepare an agenda and distribute prior to the meeting
- B. Invite the participants who will agree with your position
- C. Begin with an overview of good time management
- D. Determine the detailed solution you expect to hear from the participants
Answer: A
NEW QUESTION 126
How should a manager provide negative feedback to an employee?
- A. In the privacy of an office or conference room
- B. On a voice-mail
- C. Through an email-message
- D. At a department meeting
Answer: A
NEW QUESTION 127
Which of the following records MUST be kept for four years?
- A. hours worked
- B. OSHA records
- C. time cards
- D. voided payroll checks
Answer: D
NEW QUESTION 128
A payroll department manager should assure:
- A. appropriate training and equipment resources for staff members
- B. an independent mission statement
- C. top payment of staff
- D. immediate enactment of employee suggestions
Answer: A
NEW QUESTION 129
The process of balancing multiple time sheets within a specified pay period utilizes a procedure know as:
- A. reconciliation
- B. batch totaling
- C. system documentation
- D. exception reporting
Answer: B
NEW QUESTION 130
An employer that pays its state unemployment contributions after the due date of the Form 940 has its FUTA credit reduced by what percentage?
- A. 5.4%
- B. 90.0%
- C. 10.0%
- D. 6.2%
Answer: C
NEW QUESTION 131
Chicken Liken requires that all employees wear uniforms that are unique to chicken Liken restaurants. New employees are required to pay $40 for their uniforms from their first regular paycheck. Assume that it is September 2009, and one of ties new employees earns $8.20 per hour and works 42 hours in the first workweek ending September 18. What is the maximum that Chicken Liken can deduct from this employees wages for the uniform?
- A. $0
- B. $39.90
- C. $38.00
- D. $48.10
Answer: A
NEW QUESTION 132
An employer may accept a child support order directly served from another state without risk of liability under which of the following laws?
- A. ERISA
- B. UIFSA
- C. URESA
- D. OCSE
Answer: B
NEW QUESTION 133
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