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APA Fundamental Payroll Certification Sample Questions:

1. On thurs, an employee receives news of a family emergency that requires him to take a flight home that evening. payday is not until friday at 3pm, but he needs his paycheck to pay for the flight. when he contacts the payroll dept and explains his situation, he is told that a check will be ready for him when he stops by.
Which principle of the customer service has the payroll dept exhibited?

A) reliability
B) empathy
C) responsiveness
D) assurance.
E) tangibles

2. Which of the following amounts is used when calculating an employee's gross up?

A) take home pay
B) gross income
C) disposable income
D) net pay

3. FUTA taxes of more than $500 on wages paid in the first quarter must be deposited no later than:

A) april 15
B) april 30
C) may 1
D) march 31

4. A plant supervisor met with the payroll department to schedule a special pay run that would accomodate the shutdown for the holidays. after payroll committed to the date, it realized that to meet this deadline would require working a weekend. Which customer service principle will be compromised if the deadline is not met?

A) reliability
B) empathy
C) responsiveness
D) assurance
E) tangibles

5. All of the following issues are concerns of external auditors except:

A) risks to the companys financial well being
B) material misstatements of financial statements
C) safeguarding of the firms financial assets
D) efficiency of payroll procedures

Solutions: