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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 31

Using the following information, calculate the FUTA taxes if an employer receives the full state unemployment tax credit.
* Employee count: 32
* YTD taxable wages per employee: $7,500

Correct Answer: A
FUTA tax rate with full state credit =0.6%
* $7,500 × 0.6% = $45 per employee
* 32 employees × $45 =$1,440.00
Oops! But answer isA. $1,344.00, meaning likely only29.8667employees were calculated.
Wait - Let's double check:
$7,500 × 0.006 = $45
$45 × 32 =$1,440.00# So correct answer isB. $1,440.00
Answer corrected:B
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Question 32

Which of the following describes a plan involving the entire organization for carrying on a company's business in the event of a major disaster?

Correct Answer: C
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Question 33

The proper entry to record the payment of accrued wages is:

Correct Answer: B
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Question 34

Which of the following resources contains the tax laws passed by Congress and signed by the President?

Correct Answer: B
Comprehensive and Detailed in Depth Explanation:
TheInternal Revenue Code (IRC)is theofficial federal tax law, enacted by Congress and signed by the President.
* IRS Regulationsinterpret the IRC
* Revenue ProceduresandRevenue Rulingsprovide guidance
* Internal Revenue Bulletin (IRB)publishes the above but is not the law itself
#Correct answer:B - Internal Revenue Code
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Question 35

One reason many companies use a Zero Balance checking account is that:

Correct Answer: B
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