The Payroll Source CPP Practice Exam Questions and Answers 2026

The Payroll Source CPP Practice
Exam Questions and Answers 2026
WhichBofBtheBfollowingBisBLEASTBlikelyBtoBbeBconsideredBwhenBlookingBatBtheBsecurityBofBa
BnewBpayrollBsystem?

A.BregularBdataBback-upBandBstorage

B.BprotectionBagainstBcomputerBviruses

C.BlimitedBsystemBaccess

D.BsystemBeditsB-BAnswerD.BsystemBedits



CompanyBdeadlinesBforBpayrollBdataBinputBdocumentsBareBessentialBfor:

A.BtimelyBprocessingBofBtheBpayroll

B.BaccurateBentryBofBdata

C.BguaranteeingBthatBallBinformationBisBprocessed

D.BadequateBauditingBpurposesB-BAnswerA.BtimelyBprocessingBofBtheBpayroll



AnBemployeeBearnsB$9BperBhourBandBanBadditionalB10BcentsBperBhourBforBhoursBworkedBaft
erB7:00Bp.m.BIfBanBemployeeBworksBfromB2:00p.m.BtoB11:00p.m.,BwithBanBunpaidBmealBbrea
kBfromB6:00Bp.m.BtoB7:00p.m.,BMondayBthroughBFriday,BwhatBisBtheBemployee'sBweeklyBgros
sBpayBunderBtheBFairBLaborBStandardsBAct?

A.B$360

B.B$361

C.B$362

D.B$364B-BAnswerC.B$362B(40x$9)+(20x$.10)=$362



TheBBESTBreasonBforBtrackingBpay-relatedBproblemBstatisticsBisBtoBenableBPayrollBto:B

A.BidentifyBrootBcausesBandBtakeBactionsBtoBpreventBsimilarBrecurrences

B.BapologizeBtoBclientsBinBaBmoreBprofessionalBmanner

C.BdirectBproblemsBtoBthoseBwhoBcausedBtheBproblem

D.BjustifyBmoreBresourcesBtoBhandleBmoreBproblemsB-
BAnswerA.BidentifyBroutBcausedBandBtakeBactionsBtoBpreventBsimilarBrecurrences



WithBregardBtoBemployees'BreportedBtips,BtheBemployerBmust:

,A.BwithholdBandBpayBonlyBtheBemployees'BportionBofBsocialBsecurityBandBMedicareBtaxesBon
Btips

B.BreportBtaxesBonBtipsBseparatelyBwhenBmakingBanBemploymentBtaxBdeposit

C.BreportBtipsBasBwagesBonBFormBW-
2BandBpayBtheBemployerBportionBofBsocialBsecurityBandBMedicareBtaxes

D.BreportBandBpayBtheBemployerBportionBofBsocialBsecurityBandBMedicareBtaxesBonBtheBporti
onBofBcashBtipsBaboveBtheBfederalBminimumBwageB-
BAnswerC.BreportBtipsBasBwagesBonBFormBW-
2BandBpayBtheBemployerBportionBofBsocialBsecurityBandBMedicareBtaxes



TransactionsBareBrecordedBinBchronologicalBorderBintoBbooksBofBoriginalBentryBcalled:

A.Bregisters

B.Bvouchers

C.Binvoices

D.BjournalsB-BAnswerD.Bjournals



TheBKEYBadvantageBofBusingBanBautomatedBtimeBandBattendanceBsystemBisBthatBit:

A.BidentifiesBphantomBemployees

B.BreducesBerrors

C.BinterfacesBwithBtheBpayrollBsystem

D.BfreesBsupervisorsBfromBhavingBtoBreviewBhoursB-BAnswerBBreducesBerrors



AsBpartBofBtheBimplementationBofBaBnewBpayrollBsystem,BallBtransactionsBfromBtheBmostBrec
entBactualBpayrollBareBprocessedBinBtheBnewBsystemBpriorBtoBusingBtheBsystemBtoBrunBpayro
lls.BThisBisBanBexampleBofBwhatBtypeBofBtesting?

A.Bcompliance

B.Bback-up

C.Bongoing

D.BparallelB-BAnswerD.Bparallel



ToBexhibitBgoodBcustomerBserviceBskills,BpayrollBstaffBmustBunderstandBandBbeBableBtoBexplai
n:

A.BpayrollBforms

B.BbenefitsBenrollmentBtechniques

, C.BsystemsBdesignBdecisions

D.BstrategicBdepartmentalBdirectionB-BAnswerA.BpayrollBforms



UnderBFLSA,BwhatBisBtheBcompensationBdueBanBemployeeBwhoseBrateBofBpayBisB$8BperBhou
rBandBwhoBisBpaidBforB52BhoursBduringBoneBworkweek,BincludingB8BhoursBofBsickBpay?

A.B$416

B.B$432

C.B$448

D.B$464B-BAnswerB.B$432B(52BxB$8)B+B($8x.5x4)B=B$432



AllBofBtheBfollowingBdataBelementsBareBrequiredBtoBbeBmaintainedBinBtheBemployeeBmasterfi
leBEXCEPT:

A.BsocialBsecurityBnumber

B.BbirthBdate

C.BmaritalBstatus

D.BhourlyBrateBofBpayB-BAnswerC.BmaritalBstatus



UpwardBcommunicationBinvolves:

A.BdisseminationBofBmanagementBdecisionsBtoBtheBstaff

B.BinteractionsBbetweenByouBandByourBmanager

C.BpassingBinformationBtoBmanagement

D.BconductingBqualityBcircleBmeetingsB-BAnswerC.BpassingBinformationBtoBmanagement



TheBfactBthatBtransactionsBaffectBtwoBseparateBaccountsBofBaBbusinessBisBcalled:

A.Bcompound-entryBaccounting

B.Bdouble-entryBaccounting

C.BaccrualBaccounting

D.BT-accountingB-BAnswerB.Bdouble-entryBaccounting



ABcompanyBpaysBallBexecutivesBsemimonthly.BTheBFLSABrequiresBallBotherBemployeesBtoBbeB
paidBon:

A.BaBweeklyBcycle