CTPRP ACTUAL EXAM PAPER 2026
QUESTIONS AND SOLUTIONS FULLY VERIFIED
◉ Company deadlines for payroll data input documents are essential
for:
a. timely processing of the payroll
b. accurate entry of data
c. guaranteeing that all information is processed
d. adequate auditing purposes. Answer: a. timely processing of the
payroll
◉ The BEST reason for tracking pay-related problem statistics is to
enable Payroll to:
a. identify root causes and take actions to prevent similar
recurrences
b. apologize to clients in a more professional manner
c. direct problems to those who caused the problem
d. justify more resources to handle more problems. Answer: a.
identify root causes and take actions to prevent similar recurrences
◉ With regard to EEs' reported tips, the ER must:
a. withhold and pay only the EEs' portion of FICA taxes on tips
,b. report tax on tips separately when making an employment tax
deposit
c. report tips as wages on Form W-2 and pay the ER portion of FICA
taxes
d. report and pay the ER portion of FICA taxes on the portion of cash
tips above the federal minimum wage. Answer: c. report tips as
wages on Form W-2 and pay the ER portion of FICA taxes
◉ Transactions are recorded in chronological order into books of
original entry called:
a. registers
b. vouchers
c. invoices
d. journals. Answer: d. journals
◉ The KEY advantage of using an automated time and attendance
system is that it:
a. identifies phantom EEs
b. reduces errors
c. interfaces with the payroll system
d. frees supervisors from having to review hours. Answer: b. reduces
errors
, ◉ As part of the implementation of a new payroll system, all
transactions from the most recent actual payroll are processed in the
new system prior to using the system to run payrolls. This is an
example of what type of testing?
a. compliance
b. back-up
c. ongoing
d. parallel. Answer: d. parallel
◉ To exhibit good customer service skills, payroll staff must
understand and be able to explain:
a. payroll forms
b. benefits enrollment techniques
c. systems design decisions
d. strategic departmental direction. Answer: a. payroll forms
◉ All of the following data elements are required to be maintained
in the EE masterfile EXCEPT:
a. SSN
b. DOB
c. marital status
d. hourly rate of pay. Answer: c. marital status
QUESTIONS AND SOLUTIONS FULLY VERIFIED
◉ Company deadlines for payroll data input documents are essential
for:
a. timely processing of the payroll
b. accurate entry of data
c. guaranteeing that all information is processed
d. adequate auditing purposes. Answer: a. timely processing of the
payroll
◉ The BEST reason for tracking pay-related problem statistics is to
enable Payroll to:
a. identify root causes and take actions to prevent similar
recurrences
b. apologize to clients in a more professional manner
c. direct problems to those who caused the problem
d. justify more resources to handle more problems. Answer: a.
identify root causes and take actions to prevent similar recurrences
◉ With regard to EEs' reported tips, the ER must:
a. withhold and pay only the EEs' portion of FICA taxes on tips
,b. report tax on tips separately when making an employment tax
deposit
c. report tips as wages on Form W-2 and pay the ER portion of FICA
taxes
d. report and pay the ER portion of FICA taxes on the portion of cash
tips above the federal minimum wage. Answer: c. report tips as
wages on Form W-2 and pay the ER portion of FICA taxes
◉ Transactions are recorded in chronological order into books of
original entry called:
a. registers
b. vouchers
c. invoices
d. journals. Answer: d. journals
◉ The KEY advantage of using an automated time and attendance
system is that it:
a. identifies phantom EEs
b. reduces errors
c. interfaces with the payroll system
d. frees supervisors from having to review hours. Answer: b. reduces
errors
, ◉ As part of the implementation of a new payroll system, all
transactions from the most recent actual payroll are processed in the
new system prior to using the system to run payrolls. This is an
example of what type of testing?
a. compliance
b. back-up
c. ongoing
d. parallel. Answer: d. parallel
◉ To exhibit good customer service skills, payroll staff must
understand and be able to explain:
a. payroll forms
b. benefits enrollment techniques
c. systems design decisions
d. strategic departmental direction. Answer: a. payroll forms
◉ All of the following data elements are required to be maintained
in the EE masterfile EXCEPT:
a. SSN
b. DOB
c. marital status
d. hourly rate of pay. Answer: c. marital status
