CERTIFIED PROFESSIONAL PHOTOGRAPHER CPP UPDATED ACTUAL EXAM QUESTIONS CORRECT ANSWERS GRADED A PLUS

CERTIFIED PROFESSIONAL PHOTOGRAPHER CPP UPDATED ACTUAL EXAM QUESTIONS
CORRECT ANSWERS GRADED A PLUS
Certified Professional Photographer CPP Bundled
Exams Final Paper Questions and Answers Verified
Solutions Latest Update 2026/2027

Question:
What phase of in-house system design follows the Development Phase? A. Evaluation Phase B.
Conceptual Definition Phase C. Analysis Phase D. User Testing Phase.

Answer:
D. User Testing Phase



Question:
Which management theory reviews the differences between managers and leaders? A. Kotter B.
Covey C. Hershey, Blanchard, Johnson D. Principle-Centered Leadership.

Answer:
A. Kotter



Question:
Wages are paid on Wednesday, Mar 26, resulting in a deposit liability of $90,000. Wages are paid
again on Thursday, Mar 27, resulting in a deposit liability of $12,000. Assume that Tuesday, Apr 15,
is a nonbanking day. Under the semiweekly deposit rule, when are the deposits due? A. $102,000 is
due on Friday, March 28 B. $102,000 is due on Wednesday March 26 C. $102,000 is due on
Thursday March 27 D. $102,000 is due on Tuesday, April 1.

Answer:
A. $102,000 is due on Friday, March 28



Question:
Which of following is one of the five steps of empowerment? A. Training B. Motivating C. Hiring
the right employees D. Provide guidelines.

,Answer:
D. Provide guidelines



Question:
Which form notifies an ER that an EE's wages have been released from a levy? A. 843 B. 668 - W
C. 668 - D D. 673.

Answer:
C. 668 - D



Question:
What journal entries are required to record $250,000.00 in salaries earned during the last week of
July but paid in Aug? A. Debit salary expense; credit salary payable B. Debit salary payable; credit
payroll checking C. Debit liabilities; credit salary expense D. Debit assets; credit salary expense.

Answer:
A. Debit salary expense; credit salary payable



Question:
What is NOT a staffing concern? A. Recruiting and selecting B. Writing job descriptions C.
Evaluating next year's staff budget D. Delegating tasks.

Answer:
C. Evaluating next year's staff budget



Question:
When an ER compensates an EE with restricted stock, when is the compensation taxable? A. When
the EE sells the stock B. At the end of the next quarter C. When the risk of forfeiture ends D. At the
end of the year.

Answer:
C. When the risk of forfeiture ends

,Question:
An EE is having difficulty instituting state-mandated changes in handling child support payments.
Although working overtime, they struggle with the legal requirements, and the program is not
operational. What style of manager is most likely to be effective in handling the EE's performance
gap? A. High task, low relationship B. Low task, low relationship C. High task, high relationship D.
Low task, high relationship.

Answer:
C. High task, high relationship



Question:
A student is exempt from SS and Medi tax when holding what visa? A. J only B. Q only C. F, J or Q
D. F only.

Answer:
C. F, J or Q



Question:
A manager who prefers facts over speculation and insists on real- world proof indicates the
communication style defined as: A. Introspective B. Assertive C. Expressive D. Supportive.

Answer:
B. Assertive



Question:
What journal entry is posted as a debit (DR)? A. $5,000.00 paycheck, posted to the checking
account B. $10,000.00 withheld taxes, posted to liability account C. $15,000.00 deposit of withheld
taxes, posted to liability account D. $55,000.00 payroll tax liability, posted to liability account.

Answer:
C. $15,000.00 deposit of withheld taxes, posted to liability account

, Question:
A semiweekly depositor's payday is on Friday the 10th. The following Wednesday, the company
deposits 98% of its accumulated payroll tax liability. When is the shortfall due? A. With its
quarterly return B. On or before its next deposit due date C. The first Wednesday or Friday, on or
after the 15th of the following month D. On the next Wednesday or Friday after the first of the next
month.

Answer:
C. The first Wednesday or Friday, on or after the 15th of the following month



Question:
What documents have a two-year retention period? A. The EE's occupation B. Work time schedules
C. Hospital workers' agreements to 8/80 plan D. Form I-9.

Answer:
B. Work time schedules



Question:
A company has current assets of $150,000.00, other assets of $140,000.00, revenue of $590,000.00,
expenses of $430,000.00, current liabilities of $105,000.00, and long-term liabilities of $135,000.00.
What is the company owner's equity? A. $45,000.00 B. $50,000.00 C. $210,000.00 D. $55,000.00.

Answer:
B. $50,000.00



Question:
Where do taxable Medicare wages get reported? A. On line 5c of Form 941 B. On line 2 of Form
941 C. In box 3 of Form W-2 D. In Part 1 of Form 940.

Answer:
A. On line 5c of Form 941



Question: