APA FPC-Remote Actual Questions

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Question 32

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

Options:

debit to salary payable

credit to salary expense

debit to cash

debit to salary expense

Question 33

One of the options in an employee's cafeteria benefit plan is a dependent care flexible spending account. He earnmarked $100 per month to the account to pay for child care but spent 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?

Options:

the amount is forfeited

it will be added to his taxable income

he can use it to buy an additional benefits

it will carry over to the next year

Question 34

A waitress is paid $2.25 per hour and she receives $225 in tips during the week. She works 4o hours per week. Which of the following is true?

Options:

her employer is allowed to reduce her cash wage to no less than $2.13 per hour

her base pay must be increase to $4.5 per hour after a 90 day training period.

she must be paid $5.12 per hour by her employer

her base salary must be raised to $3 per hour to comply with fed min wage requirements.

Question 35

Last month, an employee emailed her mother on the company's email, photocopied fliers for her church picnic at work and used her work computer to update her resume. These services represent: