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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Ways to minimize the number of rush checks that are requested include:

A) II only (Charge a rush check processing fee)
B) I only (Distribute the check run schedule with cut-off dates and times)
C) I and II only (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee)
D) I, II, and III (Distribute the check run schedule with cut-off dates and times, Charge a rush check processing fee, Publish the names of frequent rush check requestors)

2. Which of the following federal laws was passed in the U.S. after September 11, 2001, to expedite check clearing by allowing check truncation at any point in the check clearing process?

A) Gramm-Leach-Bliley
B) The Patriot Act
C) Sarbanes-Oxley
D) Check 21

3. Which of the following is necessary to prepare a 1099?

A) A PTIN for all reportable vendors
B) A TIN for all reportable vendors
C) A W-4 for all reportable vendors
D) A W-2 for all reportable vendors

4. Which of the following accounting entries are necessary to record an expense from an incoming invoice?

A) A credit to expense and a debit to the AP liability account
B) A debit to the asset account and a corresponding debit to the expense account
C) A debit to expense and a credit to the AP liability account
D) A credit to the AP liability account and a corresponding credit to the expense account

5. What is another term for "software-as-a-service"?

A) Perpetual software license
B) Onsite vendor support
C) On-demand software
D) Consultant-specific applications

Solutions: