CPP-REMOTE Online Practice Questions and Answers

An integrated HRIS offers the advantage of:

A. Decreased requirements for technical improvements

B. Reduced effort in the maintenance of employee records

C. Enhanced screen display of employee data

D. Improved security of confidential payroll

Under the FLSA, which of the following restrictions apply when hiring minors under the age 18?

A. Work cannot be performed pursuant to jobs considered hazardous by the U.S. Department of Labor

B. They are not subject to overtime

C. Social Security and Medicare are not deducted for the first 90 days

D. If the employees do not have drivers' licenses, the employer may not hire them

FLSA coverage does not apply under which of the following conditions?

A. Employees are minors under the age of 18

B. Employees are paid $2.13 per hour

C. Employer and employees are not engaged in interstate commerce

D. All employees are part time workers

"Mapping" in the context of a systems conversion refers to:

A. Defining resources needed for the project

B. Developing a flow chart of the conversion process

C. Downloads from the mainframe to a PC application

D. Matching data from one system to the data of another

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. URESA

C. OCSE

D. UIFSA

Which of the following would NOT be defined as a tax-deferred benefit?

A. Non qualified plan contributions

B. 403(b) pretax contributions

C. 401(k) pretax contributions

D. 125 pretax contributions

Techniques for conducting periodic physical payouts:

A. vary by wage class and compensation level

B. are the same for all employees

C. vary for some employees such as telecommuters

D. vary by whether the employee is paid by check or direct deposit

Which of the following forms is completed by an individual who is eligible for and wishes to receive advance payment of the earned income credit?

A. W-4S

B. W-4

C. W-5

D. W-10

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 $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50

C. Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable $484.78

D. Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00

Jane voluntarily separated from employment. She is allowed to continue paying for her medical insurance at cost plus 2% under what legislation?

A. Fair Labor Standards Act of 1948

B. Family and Medical Leave Act of 1993

C. Tax Reform Act of 1986

D. Consolidated Omnibus Budget Reconciliation Act of 1985