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THE PAYROLL SOURCE CPP NEWEST 2025 ACTUAL
EXAM COMPLETE QUESTIONS AND CORRECT
DETAILED ANSWERS (VERIFIED ANSWERS)
|ALREADY GRADED A+||BRAND NEW!!!
Which of the following is LEAST likely to be considered
when looking at the security of a new payroll system?
A. regular data back-up and storage
B. protection against computer viruses
C. limited system access
D. system edits - Answer-D. system edits
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
An employee earns $9 per hour and an additional 10 cents
per hour for hours worked after 7:00 p.m. If an employee
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works from 2:00p.m. to 11:00p.m., with an unpaid meal
break from 6:00 p.m. to 7:00p.m., Monday through Friday,
what is the employee's weekly gross pay under the Fair
Labor Standards Act?
A. $360
B. $361
C. $362
D. $364 - Answer-C. $362 (40x$9)+(20x$.10)=$362
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 rout caused and take actions to prevent
similar recurrences
With regard to employees' reported tips, the employer
must:
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A. withhold and pay only the employees' portion of social
security and Medicare taxes on tips
B. report taxes on tips separately when making an
employment tax deposit
C. report tips as wages on Form W-2 and pay the
employer portion of social security and Medicare taxes
D. report and pay the employer portion of social security
and Medicare 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 employer portion of social
security and Medicare 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 employees
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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
THE PAYROLL SOURCE CPP NEWEST 2025 ACTUAL
EXAM COMPLETE QUESTIONS AND CORRECT
DETAILED ANSWERS (VERIFIED ANSWERS)
|ALREADY GRADED A+||BRAND NEW!!!
Which of the following is LEAST likely to be considered
when looking at the security of a new payroll system?
A. regular data back-up and storage
B. protection against computer viruses
C. limited system access
D. system edits - Answer-D. system edits
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
An employee earns $9 per hour and an additional 10 cents
per hour for hours worked after 7:00 p.m. If an employee
,2|Page
works from 2:00p.m. to 11:00p.m., with an unpaid meal
break from 6:00 p.m. to 7:00p.m., Monday through Friday,
what is the employee's weekly gross pay under the Fair
Labor Standards Act?
A. $360
B. $361
C. $362
D. $364 - Answer-C. $362 (40x$9)+(20x$.10)=$362
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 rout caused and take actions to prevent
similar recurrences
With regard to employees' reported tips, the employer
must:
,3|Page
A. withhold and pay only the employees' portion of social
security and Medicare taxes on tips
B. report taxes on tips separately when making an
employment tax deposit
C. report tips as wages on Form W-2 and pay the
employer portion of social security and Medicare taxes
D. report and pay the employer portion of social security
and Medicare 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 employer portion of social
security and Medicare 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 employees
, 4|Page
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
