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APA Fundamental Payroll Certification Sample Questions (Q93-Q98):
NEW QUESTION # 93
All of the following statements about the implementation of department processes are true EXCEPT:
- A. Each team member has a clear and concise assignment.
- B. A backup manager is identified and participating in the project.
- C. The standards for measuring success must be clear and specific.
- D. Managers who delegate properly have less time to focus on work.
Answer: D
Explanation:
Managers who delegate properly actually have MORE time to focus on work, not less.
Delegation improves efficiency and productivity by allowing managers to focus on strategic tasks.
Options A, B, and C are correct as they are key to successful implementation of processes.
Reference:
Payroll Process Best Practices (Payroll.org)
NEW QUESTION # 94
An employee clocked in for work at 8:07 a.m. and out at 4:08 p.m. According to the DOL policy on rounding work hours, which of the following recorded hours are CORRECT?
- A. 8:00 a.m. to 4:15 p.m.
- B. 8:15 a.m. to 4:00 p.m.
- C. 8:15 a.m. to 4:15 p.m.
- D. 8:00 a.m. to 4:00 p.m.
Answer: A
Explanation:
Comprehensive and Detailed Explanation:UnderFair Labor Standards Act (FLSA) rounding rules, employers may round employee timeto the nearest 15-minute incrementusing the7-minute rule:
* If an employee clocks inbefore the 7-minute mark, rounddown.
* If an employee clocks inafter the 7-minute mark, roundup.
Employee's actual times:
* Clock in: 8:07 a.m.# Roundeddown to 8:00 a.m.
* Clock out: 4:08 p.m.# Roundedup to 4:15 p.m.
Thus, the correct answer isD. 8:00 a.m. to 4:15 p.m..
Reference:
DOL - FLSA Rounding Rules for Payroll Timekeeping
Payroll.org - Timekeeping Compliance Best Practices
NEW QUESTION # 95
Which of the following wage attachments has the highest priority for withholding?
- A. State Tax Levy
- B. Wage Assignment
- C. Bankruptcy
- D. Child Support
Answer: C
Explanation:
Comprehensive and Detailed Explanation:
The priority order for wage attachments is as follows:
Bankruptcy orders (Option A) - Court-ordered payments under the U.S. Bankruptcy Code take top priority over all other wage deductions.
Child support (Option B) - The second-highest priority under federal law, governed by the Consumer Credit Protection Act (CCPA).
State tax levies (Option C) - Third in priority, varies by state.
Wage assignments (Option D) - Lowest priority, usually voluntary agreements by employees.
Reference:
Consumer Credit Protection Act (CCPA) - Wage Garnishment Priorities
Payroll.org - Wage Garnishment Guidelines
NEW QUESTION # 96
To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:
- A. Copies of Paychecks
- B. Bank Account Statements
- C. General Ledger Account Details
- D. Payroll Register Totals
Answer: A
Explanation:
Comprehensive and Detailed Explanation:
To find discrepancies in a general ledger, the following documents should be reviewed:
General Ledger Account Details (A) - To track postings and adjustments.
Bank Account Statements (B) - To ensure transactions reconcile with payroll expenses.
Payroll Register Totals (C) - To compare wages and tax liabilities against general ledger accounts.
Option D (Copies of Paychecks) is incorrect because physical paycheck copies do not verify account balances or identify out-of-balance errors.
Reference:
Payroll.org - Payroll Reconciliation Procedures
GAAP Accounting Standards - General Ledger Balancing
NEW QUESTION # 97
What is the purpose of Form I-9?
- A. To request an ITIN
- B. S. Citizenship and Immigration Services (USCIS) - Form I-9 Instructions
- C. To verify the identity and employment authorization of a worker
- D. To determine how much FIT to withhold from a paycheck
- E. To summarize taxable wages earned during the calendar year
Answer: C
Explanation:
Payroll.org - Employment Eligibility Verification Guide
Explanation:
Comprehensive and Detailed Explanation:
Form I-9, Employment Eligibility Verification, is used by employers to:
Verify the identity of newly hired employees
Ensure employees are legally authorized to work in the U.S.
Prevent illegal employment practices
Option A (Request an ITIN) is incorrect because an ITIN (Individual Taxpayer Identification Number) is requested using Form W-7, not I-9.
Option B (Determine FIT withholding) is incorrect because Form W-4 is used for federal income tax withholding, not Form I-9.
Option C (Summarize taxable wages) is incorrect because Form W-2 summarizes taxable wages.
NEW QUESTION # 98
......
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