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Fundamental Payroll Certification

Last Update 11 hours ago Total Questions : 145

The Fundamental Payroll Certification content is now fully updated, with all current exam questions added 11 hours ago. Deciding to include FPC-Remote practice exam questions in your study plan goes far beyond basic test preparation.

You'll find that our FPC-Remote exam questions frequently feature detailed scenarios and practical problem-solving exercises that directly mirror industry challenges. Engaging with these FPC-Remote sample sets allows you to effectively manage your time and pace yourself, giving you the ability to finish any Fundamental Payroll Certification practice test comfortably within the allotted time.

Question # 1

An employee receives $1,600.00 biweekly from their employer. Using the following information, calculate the total amount of voluntary deductions.

A.

$760.00

B.

$660.00

C.

$205.00

D.

$260.00

Question # 2

The reconciliation of an employee federal income tax withholding account occurs when which type of account is balanced?

A.

Asset

B.

Equity

C.

Expense

D.

Liability

Question # 3

Which organization should be contacted when placing a stop payment on a check?

A.

FDIC

B.

NACHA

C.

ODFI

D.

RDFI

Question # 4

All of the following elements are part of the control process EXCEPT:

A.

Batch Totals

B.

System Edits

C.

Unauthorized Overtime

D.

Balancing and Reconciliation

Question # 5

All of the following employee information is required when reporting unclaimed wages EXCEPT:

A.

Last Known Address

B.

Employee’s Full Name

C.

Employee’s Date of Birth

D.

Payment Amount and Date

Question # 6

Which of the following expenses is a non-operating expense?

A.

Insurance

B.

Interest paid on income taxes

C.

Legal fees

D.

Utilities

Question # 7

Payroll liability tax accounts should be reconciled at LEAST once a:

A.

Week

B.

Month

C.

Quarter

D.

Year

Question # 8

Based on the following information, using the percentage method, calculate the employee ' s net pay:

A.

$1,649.01

B.

$1,730.36

C.

$1,804.01

Question # 9

Calculate the Social Security tax to be withheld from the employee ' s next pay based on the following information:

A.

$80.77

B.

$86.04

C.

$184.26

D.

$189.53

Question # 10

An example of an interface into a payroll system is a(n):

A.

Check print file.

B.

ACH payment file.

C.

Time and attendance system file.

D.

Transmission of general ledger transactions.

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