The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
Which of the following features is LEAST likely to be considered
when looking at the security of a new payroll system? (12.5-3)
a. regular data backup and storage
b. protection against computer virus
c. limited system access
d. system edits -
correct 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 -
correct answer ✅a. timely processing of the payroll
An EE earns $9/hour and an additional 10 cents per hour for hours
worked after 7:00 pm. If an EE works from 2:00 pm to 11:00 pm,
with an unpaid meal break from 6:00 pm to 7:00 pm, Monday
,The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
through Friday, what is the EE's weekly gross pay under the FLSA?
(2.6)
a. $360
b. $361
c. $362
d. $364 -
correct answer ✅c. $362
(40 x $90) + (20 x $0.10)
The BEST reason for tracking pay-related problem statistics is to
enable Payroll to: (13.2-4)
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 -
correct answer ✅a. identify root causes and take actions to
prevent similar recurrences
With regard to EEs' reported tips, the ER must (3.4-27)
,The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
a. withhold and pay only the EEs' portion of FICA 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 ER portion of FICA
taxes
d. report and pay the ER portion of FICA taxes on the portion of
cash tips above the fedearl minimum wage -
correct answer ✅c. report tips as wages on Form W-2 and pay the
ER portion of FICA taxes
Transactions are recorded in chronological order into books of
original entry called: (11.2)
a. registers
b. vouchers
c. invoices
d. journals -
correct answer ✅d. journals
The KEY advantage of using an automated time and attendance
system is that it: (12.7)
, The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
a. identifies phantom EEs
b. reduces errors
c. interfaces with the payroll system
d. frees supervisors from having to review hours -
correct 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? (12.4-5)
a. compliance
b. back-up
c. ongoing
d. parallel -
correct answer ✅d. parallel
To exhibit good customer service skills, payroll staff must
understand and be able to explain: (13.3-7)
a. payroll forms
b. benefits enrollment techniques
Source Section Reference) Exam Actual
Questions and Answers 2026
Which of the following features is LEAST likely to be considered
when looking at the security of a new payroll system? (12.5-3)
a. regular data backup and storage
b. protection against computer virus
c. limited system access
d. system edits -
correct 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 -
correct answer ✅a. timely processing of the payroll
An EE earns $9/hour and an additional 10 cents per hour for hours
worked after 7:00 pm. If an EE works from 2:00 pm to 11:00 pm,
with an unpaid meal break from 6:00 pm to 7:00 pm, Monday
,The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
through Friday, what is the EE's weekly gross pay under the FLSA?
(2.6)
a. $360
b. $361
c. $362
d. $364 -
correct answer ✅c. $362
(40 x $90) + (20 x $0.10)
The BEST reason for tracking pay-related problem statistics is to
enable Payroll to: (13.2-4)
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 -
correct answer ✅a. identify root causes and take actions to
prevent similar recurrences
With regard to EEs' reported tips, the ER must (3.4-27)
,The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
a. withhold and pay only the EEs' portion of FICA 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 ER portion of FICA
taxes
d. report and pay the ER portion of FICA taxes on the portion of
cash tips above the fedearl minimum wage -
correct answer ✅c. report tips as wages on Form W-2 and pay the
ER portion of FICA taxes
Transactions are recorded in chronological order into books of
original entry called: (11.2)
a. registers
b. vouchers
c. invoices
d. journals -
correct answer ✅d. journals
The KEY advantage of using an automated time and attendance
system is that it: (12.7)
, The Bonus CPP Exam (with Payroll
Source Section Reference) Exam Actual
Questions and Answers 2026
a. identifies phantom EEs
b. reduces errors
c. interfaces with the payroll system
d. frees supervisors from having to review hours -
correct 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? (12.4-5)
a. compliance
b. back-up
c. ongoing
d. parallel -
correct answer ✅d. parallel
To exhibit good customer service skills, payroll staff must
understand and be able to explain: (13.3-7)
a. payroll forms
b. benefits enrollment techniques
