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Reliable FPC-Remote Test Cost - Fundamental Payroll Certification Realistic 100% Pass Quiz

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APA FPC-Remote (Fundamental Payroll Certification) Exam is a certification exam designed for individuals who want to demonstrate their knowledge and understanding of fundamental payroll practices. FPC-Remote exam is administered by the American Payroll Association (APA) and is recognized by employers as a measure of payroll knowledge and competency. Passing the exam is an important step for payroll professionals who want to advance their careers and increase their earning potential.

APA Fundamental Payroll Certification Sample Questions (Q144-Q149):

NEW QUESTION # 144
The purpose of the prenotification process for direct deposit is to ensure that the transaction is:

A. Acceptable to the originating financial institution
B. Authorized by the company
C. Acceptable to the receiving bank
D. Authorized by the employee

Answer: C

Explanation:
Prenotification ensures that the receiving bank (C) accepts and properly routes the direct deposit transaction before funds are sent.
Reference:
NACHA Direct Deposit Standards

NEW QUESTION # 145
All of the following statements are correct regarding online processing EXCEPT:

A. the data is changed immediately
B. the operator can communicate with the system as the fata is being processed
C. the data to be processed may be abtched
D. the system is interactive

Answer: B

NEW QUESTION # 146
All of the following elements are part of the control process EXCEPT:

A. System Edits
B. Unauthorized Overtime
C. Batch Totals
D. Balancing and Reconciliation

Answer: B

Explanation:
Comprehensive and Detailed Explanation:
The payroll control process ensures accuracy and compliance by verifying records, preventing fraud, and reconciling financial transactions.
Batch Totals (Option A) - Used to verify transaction accuracy.
System Edits (Option B) - Automated controls to prevent errors.
Balancing & Reconciliation (Option D) - Ensures payroll matches financial records.
Option C (Unauthorized Overtime) is incorrect because overtime management is an operational issue, not a control process.
Reference:
Payroll.org - Payroll Audit and Internal Control Procedures
IRS - Payroll Recordkeeping and Compliance Guide

NEW QUESTION # 147
Payroll documentation accomplishes all of the following goals EXCEPT:

A. ensuring uniformity
B. ensuring that procedures are followed
C. simplifying training
D. providing a reference tool

Answer: B

NEW QUESTION # 148
Employer's federal quarterly employment taxes are reported on:

A. Form 941
B. Form 940
C. Form 945
D. Form 944

Answer: A

Explanation:
* Form 941 is used to report quarterly employment taxes(including federal income tax, Social Security, and Medicare).
* Form 940 reports FUTA taxes (A), not quarterly employment taxes.
* Form 944 is for small employerswho file annually instead of quarterly.
* Form 945 is for non-wage income withholding (D).
References:
* IRS Form 941 Instructions

NEW QUESTION # 149
......

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