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  1. Home
  2. APA Certification
  3. CPP-Remote Exam
  4. APA.CPP-Remote.v2025-07-05.q89 Dumps
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Question 71

Based on the following information, calculate the gross pay.
* Hourly Rate:$10.20
* Hours Worked:87
* Overtime Hours:4
* Double Time Hours:3
* Pay Frequency:Biweekly
* 401(k) Deferral:$50.00 (irrelevant for gross pay)

Correct Answer: C
Comprehensive and Detailed in Depth Explanation:
* Regular Hours (non-overtime):87 - 4 (OT) - 3 (DT) = 80 hours
* Regular Pay:80 × $10.20 = $816.00
* Overtime Pay:4 × ($10.20 × 1.5) = 4 × $15.30 = $61.20
* Double Time Pay:3 × ($10.20 × 2) = 3 × $20.40 = $61.20
* Total Gross Pay:$816.00 + $61.20 + $61.20 =$938.40
#Correct answer:D - $938.40
Note:The 401(k) deferral affects net pay,not gross pay.
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Question 72

Which of the following features is LEAST likely to be considered when looking at the security of a new payroll system?

Correct Answer: C
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Question 73

Copies of the production files and most recent payroll transactions are sent nightly to the parent company in a remote location. this practice is part of what type of plan?

Correct Answer: C
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Question 74

All of the following credit transactions will not cause an out-of-balance issue for payroll transactions processed on Tuesday, but posted prior to the Friday check date EXCEPT:

Correct Answer: A
Comprehensive and Detailed in-Depth Explanation:
Mostliabilityaccounts (e.g., taxes payable, wages payable) allow for accrual entries and will balance once funds are disbursed.Cash accounts, however, require accuratetimingbetween disbursement and journal posting. Posting payroll before the cash actually clears can cause reconciliation issues.
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Question 75

An employee, required to wear a uniform that cannot be worn as street wear, will have taxable income when:

Correct Answer: C
Comprehensive and Detailed In-Depth Explanation:
Uniforms not suitable for street wear and necessary for the job arenot taxable. However, if the employee receives an advanceanddoesn't return the excess, thatunreturned amount becomes taxable income.
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