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APA Certified Payroll Professional Sample Questions (Q53-Q58):

NEW QUESTION # 53
The Social Security Administration's Social Security Number Verification System (SSNVS) is available to employers for:

A. Verifying the accuracy of employee's Social Security numbers
B. Verifying the amounts of taxes paid by employers
C. Confirming new hire information on job applications
D. Validating Federal Employer Identification Numbers

Answer: A

NEW QUESTION # 54
When making the federal payroll tax deposit, the accounting entry to record an advance payment of EIC would be:

A. Debit EIC payable, credit FICA payable
B. Debit FIT payable, credit cash
C. Debit cash, credit EIC payable
D. Debit EIC payable, credit cash

Answer: C

NEW QUESTION # 55
Which of the following is the primary purpose of an employee's performance review?

A. To present a comparison of the salary of the employee to that of others in the department
B. To document the justification for terminating an employee
C. To encourage performance that is on task with established goals
D. To convey the company's financial goals for the next fiscal year

Answer: C

NEW QUESTION # 56
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 opening of the business day on payday
C. The evening before payday
D. The end of the business day on payday

Answer: B

NEW QUESTION # 57
In keeping with internal control best practices, which of the following would probably not be included in the job description of a payroll specialist?

A. Preparing requisition for remitting child support deductions
B. Entering employee tax jurisdiction information from Form W-4
C. Verifying proper authorization appears on change documents
D. Reconciling payroll bank account

Answer: D

NEW QUESTION # 58
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