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New CPP-Remote Exam Question | Certification CPP-Remote Exam

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APA CPP-Remote (Certified Payroll Professional) Exam is an objective and rigorous evaluation of an individual's payroll knowledge and expertise. It sets a high standard of excellence and professionalism for the payroll industry, and earning the certification distinguishes professionals and opens up new career opportunities. It is a challenging yet rewarding journey, and passing the exam is a significant milestone in one's payroll career.

The CPP-Remote exam is a highly respected certification in the payroll industry. It is recognized globally, and payroll professionals who pass the exam are considered experts in payroll management. By obtaining the CPP certification, payroll professionals demonstrate their commitment to their profession and their ability to deliver high-quality payroll services. Certified Payroll Professional certification is also a valuable asset for career advancement, as it opens up more opportunities for higher-paying positions.

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APA CPP-Remote Exam is a computer-based test that assesses an individual's knowledge in various areas such as payroll calculations, tax withholding and reporting, benefits and compensation, and legal and regulatory compliance. CPP-Remote exam has a total of 190 multiple-choice questions, which must be completed in four hours. The questions are designed to test the candidate's understanding of payroll concepts and their ability to apply them in real-world situations.

APA Certified Payroll Professional Sample Questions (Q91-Q96):

NEW QUESTION # 91
All of the following credit transactions will not cause an out-of-balance issue for payroll transactions processed on Tuesday, but posted prior to the Friday check date EXCEPT:

A. state tax withheld
B. wages payable
C. Medicare taxes payable
D. cash account

Answer: D

Explanation:
Comprehensive and Detailed in-Depth Explanation:
Mostliabilityaccounts (e.g., taxes payable, wages payable) allow for accrual entries and will balance once funds are disbursed.Cash accounts, however, require accuratetimingbetween disbursement and journal posting. Posting payroll before the cash actually clears can cause reconciliation issues.

NEW QUESTION # 92
A network is:

A. Terminals, hard drives, and printers
B. A picture of the flow of input through programs
C. A system in which computers and terminals are linked together
D. Software that provides for the creation of edit files

Answer: C

NEW QUESTION # 93
What is a comparison between the balance of a ledger account for union dues and the details of that balance?

A. A reconciliation
B. A trial balance
C. A journal
D. An accrual

Answer: A

Explanation:
Areconciliationmatches ledger balances (e.g., union dues payable) with detailed activity (e.g., employee deductions). This ensures accounting integrity and accurate reporting.

NEW QUESTION # 94
What is one of the major considerations when evaluating and selecting a software system for payroll?

A. The number of trainers the software has available
B. The fit of the technical platform with the company's strategic plans
C. The sale's representative's knowledge of payroll
D. The arrangement of the panels for on-line data entry

Answer: B

NEW QUESTION # 95
When an employee is married, filing separately, what is the MAXIMUM amount of dependent care assistance?

A. $5,250.00
B. $5,000.00
C. $3,200.00
D. $2,500.00

Answer: D

Explanation:
Comprehensive and Detailed In-Depth Explanation:
UnderIRS Code Section 129, themaximum dependent care assistance exclusionis:
* $5,000ifsingle or married filing jointly
* $2,500ifmarried filing separately
So, an employee filing as married but separately is limited to$2,500in pre-tax dependent care benefits annually.

NEW QUESTION # 96
......

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