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APA FPC-Remote Dumps

Exam Code:
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Fundamental Payroll Certification
Last Update: Feb 22, 2024
133 Questions
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Fundamental Payroll Certification Questions and Answers

Questions 1

An employee works from midnight to 8am on a company paid holiday but does not work more than 40 hours during the workweek. under the FLSA, the employee must be paid:



double time for working the holiday


time and one half for working the holiday


a shift differential for working the late night shift


at least the federal minimum wage

Questions 2

One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earmarked $100 per month to the account to pay for child care but spend only $1000 by the end of the plans grace period. at the end of the grace period, what happens to the $200 left in the account?



the amount is forfeited


it will be added to his taxable income


he can use it to "buy" ab additional benefit


it ill carry over to the next year

Questions 3

Salaries earned but not yet paid in the current month must be recorded as:



debit to salary payable


credit to salary expense


debit to cash


debit to salary expense