The Payroll Source CPP Practice Exam Latest
Update 2024-2025 Actual Exam 100 Questions
and 100% Verified Correct Answers Guaranteed
A+
A company has a gross payroll of $120,589.36 that is taxable for federal income, social
security, and medicare taxes. Federal income tax withheld is $24,117.87; combined
social security and medicare taxes withheld are $9,225.09. What is the company's total
payroll tax liability for this pay period?
A. $33,342.96
B. $42,568.05
C. $40,156.26
D. $66,685.92 - CORRECT ANSWER: B $42,568.05
$24,117.87 + $9,225.09 + $9,225.09 = $42,568.05
A company pays all executives semimonthly. The FLSA requires all other employees to
be paid on:
A. a weekly cycle
B. a biweekly cycle
C. a semimonthly cycle
D. any established cycle - CORRECT ANSWER: D. any established cycle
A local national is defines as an employee:
A. from another country working in the U.S.
B. from the U.S. working in a foreign company
C. from a foreign company working in the U.S.
D. from a foreign country working in his or her home country location - CORRECT
ANSWER: D. from a foreign country working in his or her home country location
,A nonexempt employee earns $400 per week for a normal schedule of 35 hours. Under
the FLSA, how much would this employee be due if 48 hours were worked?
A. $400
B. $594.40
C. $548.64
D. $433.32 - CORRECT ANSWER: B. $594.40
400/35=$11.43
(48x$11.43)+($11.43x.5x8)=$594.40
A payroll department manager should assure:
A. an independent mission statement
B. appropriate training and equipment resources for staff members
C. immediate enactment of employee suggestions
D. top payment of staff - CORRECT ANSWER: B. appropriate training and equipment
resources for staff members
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. $120,000
B. $180,000
C. $300,000
D. $420,000 - CORRECT ANSWER: C. $300,000
A procedure to have a time record signed by an employee indicates:
A. authorization for payment
B. confirmation of total hours
C. hours cannot be challenged
D. time spent at the establishement - CORRECT ANSWER: B confirmation of total
hours
, A report has been requested that is NOT a standard report from the system. This type of
report is called a(n):
A. ad-hoc report
B. integrated report
C. batch system report
D. edit report - CORRECT ANSWER: A. ad-hoc report
A request for proposal (RFP) can be used to:
A. provide vendors with technical and functional system requirements
B. request funds during a budget process
C. analyze needs for the system
D. assign programming resources to enhance functionality - CORRECT ANSWER: A.
provide vendors with technical and functional system requirements
A team comprised of members of a department's staff with the intention of improving
their own process is a:
A. cross-functional team
B. conversion team
C. functional team
D. management team - CORRECT ANSWER: C. Functional Team
All of the following actions demonstrate a strong customer service orientation EXCEPT:
A. exhibiting a customer friendly attitude
B. viewing customers as the most important part of the job
C. using voice mail to answer phone calls from customers
D. establishing relationships with people - CORRECT ANSWER: C. using voice mail to
answer phone calls from customers
All of the following data elements are required to be maintained in the employee
masterfile EXCEPT:
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