Practice Tests For IT & Nursing
Question # 51

Which payroll responsibility supports employee trust and morale?

Options:

A.

Reconciling general ledger entries

B.

Timely and accurate paycheck delivery

C.

Filing annual W-3

D.

Conducting tax audits

Question # 52

What is the primary purpose of payroll system backups?

Options:

A.

To speed up calculations

B.

To comply with benefit laws

C.

To protect payroll data in case of system failure

D.

To reduce overtime costs

Question # 53

A salaried employee earns $39,000 annually and is paid biweekly. What is the gross pay per period?

Options:

A.

$1,500

B.

$1,625

C.

$1,650

D.

$1,725

Question # 54

What is the benefit of maintaining payroll calendars?

Options:

A.

Increases overtime costs

B.

Helps track compliance deadlines and pay cycles

C.

Reduces tax liabilities

D.

Eliminates audits

Question # 55

Which control is MOST effective in detecting payroll ghost employees?

Options:

A.

Pay stubs

B.

Comparing payroll register to HR roster

C.

EFTPS confirmations

D.

Annual W-2 filing

Viewing question 11 out of 14 questions


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FPC Overview

Name FPC Fundamental Payroll Certification
Code FPC
Vendor Finance, Insurance and Real Est
Certification American Payroll Association (APA)

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