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CPP-Remote Exam Dumps : Certified Payroll Professional

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Certified Payroll Professional Questions and Answers

Question 1

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?

Options:

A.

Groupware

B.

Implementation plan

C.

Production plan

D.

Business continuity

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Question 2

Which of the following is one of the purposes of a job description?

Options:

A.

Provides security access and passwords to be assigned to the incumbent

B.

Describes the experience, skills, knowledge, abilities, education, and training needed to perform the job.

C.

Reinforces delineation between statutory employees and independent coworkers

D.

Specifies frequency of interdepartmental meetings

Question 3

An accrual entry of $1,000 was made in 2008 for a bonus to be paid in January 2009. The bonus was paid in 2009 and federal income tax (using the supplemental rate) and FICA tax were paid by the employer. Which of the following is the correct entry to record the disbursement of the bonus in January 2009?

Options:

A.

Debit salary expense $1484.78, credit taxes payable $484.78, credit cash $1,000

B.

Debit salary expense $326.50, debit wages payable $1,000, credit cash $1,000, credit cash $1,000, credit taxes payable $326.50

C.

Debit salary expense $484.78, debit wages payable $1,000, credit cash $1,000, credit taxes payable $484.78

D.

Debit wages payable $1,326.50, debit taxes payable $326.50, credit cash $1, 00