CPP CERTIFIED PAYROLL PROFESSIONAL
APA MASTER EXAM PRACTICE EXAM
WITH CORRECT ACTUAL QUESTIONS AND
CORRECTLY WELL DEFINED ANSWERS
LATEST ALREADY GRADED A+ 2025 – 2026
1) For calculation of overtime pay Which one is not included
in the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay - ANSWERS-D
2) A computer professional must be paid at least what per
hour to be exempt from overtime requirements under the
FLSA?
A. Minimum wage per hour
,B. 21.55 per hour
C. 27.63 per hour
D. 29.67 per hour - ANSWERS-C
3) What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25 - ANSWERS-D
4) So long as the employee's tips are enough to make up the
remainder of the minimum hourly wage What is the federal
minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13 - ANSWERS-D
Form SS-4 - ANSWERS-Application for Employer
Identification Number (EIN)
Accounting equation (Balance Sheet) - ANSWERS-Assets = Liabilities + Capital
,Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) - ANSWERS-Debit
Expense (Debit or Credit Normal Balance?) - ANSWERS-
Debit
Liability (Debit or Credit Normal Balance?) - ANSWERS-
Credit
Capital (Debit or Credit Normal Balance?) - ANSWERS-Credit
Owners Equity (Debit or Credit Normal Balance?) -
ANSWERS-Credit
Revenue (Debit or Credit Normal Balance?) - ANSWERS-
Credit
Escheat laws - ANSWERS-Refer to unclaimed property
obligations. Companies who issue checks-for wages, payroll,
employee commissions, returnable garnishments, deferred
compensation, payroll services or bonuseshave a potential
(and probable) unclaimed property obligation.
, Schedule D (Form 941) - ANSWERS-to explain certain
discrepancies (caused by acquisitions, statutory mergers,
and consolidations) between Forms W-2, Wage and Tax
Statement (Copy A), and Forms 941, Employer's QUARTERLY
Federal Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal income
tax withheld, and advance earned income credit (EIC)
payments
Workweek for 14 and 15-year-olds - ANSWERS-Outside
school hours, and on school days including Fridays, no more
than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per week.
No more than 40 hours during a week when school is out.
Between the hours of 7 a.m. And 7 p.m, extended to 9 p.m.
Between June 1 and Labor Day.
Form SS-8 - ANSWERS-Determination of Worker Status for
Purposes of Federal Employment Taxes and Income Tax
Withholding
APA MASTER EXAM PRACTICE EXAM
WITH CORRECT ACTUAL QUESTIONS AND
CORRECTLY WELL DEFINED ANSWERS
LATEST ALREADY GRADED A+ 2025 – 2026
1) For calculation of overtime pay Which one is not included
in the regular rate?
A. Supplemental disability payments
B. On-call pay
C. Retroactive pay
D. Vacation pay - ANSWERS-D
2) A computer professional must be paid at least what per
hour to be exempt from overtime requirements under the
FLSA?
A. Minimum wage per hour
,B. 21.55 per hour
C. 27.63 per hour
D. 29.67 per hour - ANSWERS-C
3) What is the federal minimum wage rate?
A. 4.25
B. 5.85
C. 6.55
D. 7.25 - ANSWERS-D
4) So long as the employee's tips are enough to make up the
remainder of the minimum hourly wage What is the federal
minimum wage for tipped employee?
A. 2.01
B. 2.07
C. 2.09
D. 2.13 - ANSWERS-D
Form SS-4 - ANSWERS-Application for Employer
Identification Number (EIN)
Accounting equation (Balance Sheet) - ANSWERS-Assets = Liabilities + Capital
,Assets - Liabilities = (Shareholders' or Owners' Equity)
Asset (Debit or Credit Normal Balance?) - ANSWERS-Debit
Expense (Debit or Credit Normal Balance?) - ANSWERS-
Debit
Liability (Debit or Credit Normal Balance?) - ANSWERS-
Credit
Capital (Debit or Credit Normal Balance?) - ANSWERS-Credit
Owners Equity (Debit or Credit Normal Balance?) -
ANSWERS-Credit
Revenue (Debit or Credit Normal Balance?) - ANSWERS-
Credit
Escheat laws - ANSWERS-Refer to unclaimed property
obligations. Companies who issue checks-for wages, payroll,
employee commissions, returnable garnishments, deferred
compensation, payroll services or bonuseshave a potential
(and probable) unclaimed property obligation.
, Schedule D (Form 941) - ANSWERS-to explain certain
discrepancies (caused by acquisitions, statutory mergers,
and consolidations) between Forms W-2, Wage and Tax
Statement (Copy A), and Forms 941, Employer's QUARTERLY
Federal Tax Return, for the totals of social security wages,
Medicare wages and tips, social security tips, federal income
tax withheld, and advance earned income credit (EIC)
payments
Workweek for 14 and 15-year-olds - ANSWERS-Outside
school hours, and on school days including Fridays, no more
than 3 hours.
No more than 8 hours on a non-school day.
When school is in session, no more than 18 hours per week.
No more than 40 hours during a week when school is out.
Between the hours of 7 a.m. And 7 p.m, extended to 9 p.m.
Between June 1 and Labor Day.
Form SS-8 - ANSWERS-Determination of Worker Status for
Purposes of Federal Employment Taxes and Income Tax
Withholding
