Updated Dec-2025 Test Engine to Practice CPP-Remote Dumps & Practice Exam
Dumps Collection CPP-Remote Test Engine Dumps Training With 97 Questions
NEW QUESTION # 12
Which of the following generally is excluded when computing the workers' compensation insurance premium?
- A. Shift pay
- B. Premium overtime pay
- C. Vacation pay
- D. Bonuses
Answer: B
NEW QUESTION # 13
The primary responsibility of Professional Employer Organizations is:
- A. Establishing their client's FEIN
- B. Leasing the buildings and fixtures
- C. Determining the client's products and services
- D. Co-employment of their client's employees
Answer: D
NEW QUESTION # 14
Employees are eligible for all of the following benefits through the Railroad Retirement Tax Act EXCEPT:
- A. Survivor
- B. Retirement
- C. Disability pay
- D. Workers' compensation
Answer: D
Explanation:
Comprehensive and Detailed In-Depth Explanation:
RRTA provides federal-level benefits similar to Social Security but applies specifically torailroad workers.
It includes:
* Retirement
* Disability
* Survivor benefits
Workers' compensationis covered understate laws, not RRTA.
NEW QUESTION # 15
Source documents provide a business with:
- A. Pro forma financial information
- B. Financial transaction data
- C. A snapshot of profits and losses
- D. An overview of owner's equity
Answer: B
Explanation:
Comprehensive and Detailed in Depth Explanation:
Source documentsare original records that support business transactions, such as:
* Timecards
* Invoices
* Purchase orders
* Payroll registers
They serve asevidence of a transaction, and are used to create journal entries in the accounting system.
Other options:
* BandDrelate to financial statements
* Crefers to forecasts, not actual transactions
#Correct answer:A - Financial transaction data
NEW QUESTION # 16
Use of which of the following contributes to the security of the payroll system?
- A. Direct deposit
- B. Accountable plan
- C. User password
- D. Diplomatic leadership
Answer: C
NEW QUESTION # 17
All of the following information is required to be reported on Form 1094-C EXCEPT:
- A. Employer name
- B. Social Security number
- C. Contact person
- D. Total number of Forms 1095-C filed
Answer: B
Explanation:
Comprehensive and Detailed In-Depth Explanation:
Form 1094-C is thetransmittal formfor Form 1095-C (used for ACA reporting). It requires:
* Employer's name
* EIN
* Contact person info
* Total Forms 1095-C filed
SSN is not required on 1094-C- it is reported on the1095-Cform instead.
NEW QUESTION # 18
In a customer service situation, Payroll should:
- A. remain assertive and stays focused
- B. get in the last word
- C. avoid addressing stressful issues
- D. assure the caller everything is okay, even when it's not
Answer: A
NEW QUESTION # 19
Which of the following is the most logical order of events in a system implementation?
- A. Conversation, training, testing, evaluation
- B. Training, development, testing evaluation
- C. Feasibility, evaluation, development, testing
- D. Testing, evaluation, training, documentation
Answer: C
NEW QUESTION # 20
Forecasting the costs and revenues associated with projects is BEST described as:
- A. Accrual accounting
- B. Financial analysis
- C. Budget planning
- D. Cost accounting
Answer: D
Explanation:
Cost accountingis used to track, record, and analyze costs associated with the products or services a company provides. It includes forecasting project costs and revenues. It's distinct from general financial accounting and focuses on internal decision-making.
NEW QUESTION # 21
Which of the following would not be included in the planning stage of a system implementation?
- A. Documenting the new software
- B. Creating a task list
- C. Determining resources needed for the project
- D. Defining the project's goals and objective
Answer: A
NEW QUESTION # 22
An example of procedure is:
- A. Employees receive their hourly rate of pay for hours spent in jury service
- B. Overtime is paid at double time for work performed on Sundays
- C. Employees may take unused vacation from the current year in the first quarter of the subsequent year
- D. Time cards are filed by the cost center in the records room
Answer: D
NEW QUESTION # 23
Which of the following is the first step on goal-setting?
- A. Develop a plan of action
- B. Review the department members' performance appraisals
- C. Ask other department managers for copies of their written plans
- D. Obtain salary history for all staff members
Answer: A
NEW QUESTION # 24
Portability describes the attribute of software to:
- A. Use telephone lines to communicate between physical locations
- B. Print output in duplex
- C. Execute on other platforms without application code modifications
- D. Use video and audio
Answer: C
NEW QUESTION # 25
The penalty for failure to withhold wages under a federal tax levy notice is:
- A. 75% of the amount not withheld
- B. 100% of the amount not withheld
- C. 150% of the amount not withheld
- D. 50% of the amount not withheld
Answer: D
NEW QUESTION # 26
Which of the following is important when planning a problem-solving meeting?
- A. Determine the detailed solution you expect to hear from the participants
- B. Prepare an agenda and distribute prior to the meeting
- C. Invite the participants who will agree with your position
- D. Begin with an overview of good time management
Answer: B
NEW QUESTION # 27
All of the following amounts should be verified when auditing annual Social Security tax updates in the payroll system EXCEPT:
- A. taxable wage exclusions
- B. tax rate
- C. gross wages
- D. annual wage base
Answer: C
Explanation:
Comprehensive and Detailed in-Depth Explanation:
When auditing Social Security tax updates at the beginning of each year, payroll professionals must ensure that thetax rate,annual wage base, andany exclusions from taxable wagesare accurate, as these values are subject to change by the IRS. However,gross wagesare not a system configuration value that changes annually - they are the result of payroll processing. Thus, there's no need to validate "gross wages" as part of a Social Security system update.
* Tax Rate:Must match IRS annually issued percentages.
* Annual Wage Base:Changes yearly (e.g., $168,600 for 2024).
* Taxable Wage Exclusions:Ensure pre-tax deductions (like Section 125 plans) are excluded correctly.
NEW QUESTION # 28
Each month ABC Company records the amount of after-tax long-term disability (LTD) insurance purchased by its employees who elected to purchase this insurance. The deduction is equal to the cost of the insurance. In the month following the deduction, the insurance company invoices ABC Company. ABC then pays the invoice. At the end of April, the balance in the LTD general ledger liability account is $438.40. What does this balance represent?
- A. Amounts paid to the insurance company
- B. Amounts deducted from employees who have terminated employment
- C. Over-payments to the insurance company
- D. Amounts that have been deducted but not paid to the insurance company
Answer: D
NEW QUESTION # 29
All state and local government employees are subject to both Social Security and Medicare withholding under Section:
- A. 0
- B. 1
- C. 2
- D. 3
Answer: A
Explanation:
Section 218 Agreementscover the voluntary inclusion ofstate and local government employeesin Social Security and Medicare. Not all such employees are automatically covered unless a 218 Agreement exists.
NEW QUESTION # 30
All of the following accounts are liabilities EXCEPT:
- A. Wages payable
- B. Employee Medicare withheld
- C. Accrued time off
- D. Employer-paid benefits
Answer: D
Explanation:
Employer-paid benefitsare recorded asexpenses, not liabilities. The others (wages payable, accrued time, and taxes withheld) are obligations the employer owes.
NEW QUESTION # 31
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