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Question # 4

All of the following criteria are used to determine FMLA eligibility EXCEPT the number of:

A.

Company Employees

B.

Dependents in the Household

C.

Hours Worked in the Previous 12 Months

D.

Employees within 75 Miles of the Worksite

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Question # 5

Which of the following statements is TRUE regarding the pre-notification process?

A.

Sent at least five days prior to payday

B.

Required prior to direct deposit beginning

C.

Verifies the employee's name is on the bank account

D.

Involves sending a zero-dollar transaction through ACH

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Question # 6

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

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Question # 7

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

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Question # 8

To identify an out-of-balance general ledger account, all of the following documents should be used EXCEPT:

A.

General Ledger Account Details

B.

Bank Account Statements

C.

Payroll Register Totals

D.

Copies of Paychecks

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Question # 9

A company has engaged an individual to write a sales contract. The individual receives a flat amount for the task and has an assigned time frame for completion. This individual is classified as a(n):

A.

Leased Employee

B.

Administrative Employee

C.

Independent Contractor

D.

Commissioned Salesperson

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Question # 10

An employee receives a total of $200.10 in cash tips in July. Determine the latest date the employee MUST report tip income to the employer.

A.

August 10

B.

September 10

C.

September 30

D.

December 31

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Question # 11

Under the FLSA, all of the following categories are defined as "white-collar" exemptions EXCEPT:

A.

Executive

B.

Administrative

C.

Outside Sales

D.

Computer Hardware Operators

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Question # 12

When an employee fails to cash a payroll check and the employer cannot locate the employee, the Payroll Department should:

A.

Void the check and process a Form W-2c for the employee.

B.

Make a journal entry to post to a cash account as forfeited earnings.

C.

Use company policy and federal law to determine the process of submitting the unclaimed wages to the IRS.

D.

Use company policy and state law to determine the process of submitting the unclaimed wages to the state agency.

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Question # 13

Specifying a defined response time for an employee's payroll-related question is a component of a Payroll Department’s:

A.

General Service Contract

B.

Service Level Agreement

C.

Standards of Excellence

D.

Time Management

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Question # 14

The types of accounts used by businesses to classify transactions are:

A.

Asset, Expense, Revenue, Inventory, and Equity

B.

Asset, Liability, Expense, Revenue, and Equity

C.

Inventory, Revenue, Equity, and Cash

D.

Revenue, Expense, Cash, and Net Income

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Question # 15

Even if a worker meets the definition of an employee, an employer can still treat the worker as an independent contractor if the worker passes the:

A.

Common Law Test

B.

Reasonable Basis Test

C.

Physical Presence Test

D.

Permanent Resident Test

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Question # 16

Failure to create a payroll ACH file is a violation of which customer service principle?

A.

Empathy

B.

Reliability

C.

Responsiveness

D.

Tangibles

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Question # 17

Under the CCPA, use the following information to calculate the MAXIMUM child support order deduction allowed for an employee supporting a second family and in arrears.

A.

$689.00

B.

$768.90

C.

$838.80

D.

$908.70

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Question # 18

Which of the following circumstances would cause a breach of confidentiality?

A.

Furnishing payment history on a written authorization to a mortgage company

B.

Providing benefit election information to an employee's spouse

C.

Sharing general ledger costing data with the accounting department

D.

Supplying payroll records to the company's legal department

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Question # 19

To ensure net pay is correct and taxes are deposited timely, which items need to be reconciled?

A.

General ledger accounts and payroll register only

B.

Accounts payable payments and end-of-the-month balances only

C.

Accounts payable end-of-the-month balances and general ledger accounts

D.

Accounts payable payments and end-of-the-month balances; general ledger entries and payroll register

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Question # 20

All of the following objectives are included in the operations of a Payroll DepartmentEXCEPT:

A.

Accurate tax reporting

B.

Cost savings

C.

Giving tax advice

D.

Reporting to management

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Question # 21

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

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Question # 22

Based on the following Section 125 Cafeteria Plan contributions, calculate the employee’sbiweekly deductions.

A.

$69.61

B.

$75.42

C.

$77.69

D.

$82.92

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Question # 23

The due date for filing Form 941 is the:

A.

Last day of the current quarter

B.

15th of the month following the end of the quarter

C.

Last day of the month following the end of the quarter

D.

First day of the month following the end of the quarter

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Question # 24

The purpose of the prenotification process for direct deposit is to ensure that the transaction is:

A.

Authorized by the company

B.

Authorized by the employee

C.

Acceptable to the receiving bank

D.

Acceptable to the originating financial institution

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Question # 25

Which of the following forms is used by an employer to file an annual return of withheld FIT from nonwage payments?

A.

Form 940

B.

Form 941

C.

Form 944

D.

Form 945

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Question # 26

Based on the following information, calculate the employee's gross wages for the workweek under the FLSA.

A.

$692.50

B.

$742.50

C.

$810.00

D.

$825.00

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Question # 27

A terminated employee submits a written request on August 1 for the current year Form W-2. By what date MUST the employer furnish the Form W-2?

A.

August 31

B.

September 30

C.

October 31

D.

January 31

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Question # 28

What is the purpose of the ACA legislation?

A.

Financial reform

B.

Healthcare reform

C.

Income tax reduction

D.

Supplemental tax increase

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Question # 29

Which of the following considerations is NOT needed when implementing ashared services environment?

A.

System needs

B.

Processes affected

C.

Employee acceptance

D.

Cost of implementation

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Question # 30

Which activity does NOT indicate a data breach has occurred?

A.

Employee personal data change in the self-service portal

B.

Activity in the payroll system outside normal work times

C.

Excessive requests received for certain files or information

D.

Employee accounts have been locked without explanation

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Question # 31

Employers can take advantage of all of the following affordability safe harbors set forth in the ACA regulations EXCEPT:

A.

Rate of pay

B.

Section 530

C.

Form W-2 wages

D.

The federal poverty line

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Question # 32

What information is reported to the IRS on Form 1094-C?

A.

Basic employer information and number of employees

B.

Employee FITW

C.

FUTA wages

D.

Payments made to the beneficiary of a deceased employee

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Question # 33

The process used to verify and validate payroll system edits or warnings is called:

A.

Gap analysis.

B.

Balancing and reconciliation.

C.

Evaluating system performance.

D.

Periodic data auditing and sampling.

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Question # 34

Depositors that fail to deposit the entire amount of tax required by the due date, without reasonable cause for the failure, are subject to a failure-to-deposit penalty of 5% of the undeposited amount if it is:

A.

Deposited within 5 days of the due date.

B.

Deposited within 6-15 days of the due date.

C.

Deposited more than 15 days after the due date.

D.

Not paid within 10 days after the employer receives its first IRS delinquency notice.

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Question # 35

When a payer receives a “B” Notice, it must send a copy of the notification to the payee within:

A.

15 days.

B.

30 days.

C.

60 days.

D.

90 days.

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Question # 36

All of the following standards demonstrate effective communication techniques EXCEPT:

A.

Empathy.

B.

Listening.

C.

Feedback.

D.

Measurability.

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Question # 37

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

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Question # 38

Using the wage bracket method, calculate the employee’s net pay. The employee’s W-4 was completed in 2019 or earlier.

A.

$589.70

B.

$651.45

C.

$685.45

D.

$686.45

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Question # 39

A paycheck that is never collected by the employee is considered:

A.

Voided.

B.

Written off.

C.

Accounts payable.

D.

Abandoned property.

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Question # 40

The journal is commonly referred to as the record of:

A.

Cross-reference

B.

Final entry

C.

Original entry

D.

Secondary entry

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Question # 41

Which of the following items is NOT found on an employee’s master file?

A.

Marital status

B.

Date of birth

C.

Address

D.

SSN

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Question # 42

Using the following schedule for an employee who earns $9.00 per hour, calculate the overtime premium required under the FLSA.

A.

$0.00

B.

$4.50

C.

$9.00

D.

$13.50

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Question # 43

Employees may report tips to the employer using:

A.

Form 940

B.

Form 941

C.

Form 4070

D.

Form 8027

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