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APA Fundamental Payroll Certification Sample Questions:

1. You receive a penalty notice from a government agency. the info is not readily available. what should you do first?

A) conduct a thorough investigation and send the report to the agency.
B) ignore the letter because it will take time to location the information.
C) send a short letter to the agency stating that the issues is being reviewed.
D) call the agency and tell them you plan to location the info and send it in a few months.

2. In which type of account (asset, liability, expense or revenue) would each of the following entries appear?

A) employer cost of group term life insurance
B) mortgage on the addition to your building
C) money in a payroll checking account
D) office furnitue
E) a new payroll computer
F) wages paid to employees
G) deposit of employer portion of social security tax and medicare tax
H) purchase of computer paper
I) ss tax and medicare tax withheld but not deposited

3. What benefits can be provided in a section 125 cafeteria plan?

A) medical insurance
B) scholarships
C) discounts
D) commuter vans

4. which of the following plans applies only to employees of public schools, colleges and universities, and public charities?

A) 457b
B) 401k
C) both b and c
D) 403b

5. How long should employers keep payroll records beyond legal requirements

A) 3 years
B) 2 years
C) 4 years
D) as long as the company needs the records

Solutions: