IOFM APS : Accredited Payables Specialist (APS) Certification Exam

Our real exam test (Accredited Payables Specialist (APS) Certification Exam) types introduce

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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Organizations most commonly use wire transfers for which of the following?

A) Rent or mortgage payments
B) Low dollar bulk payments
C) Direct deposit of executive pay
D) High dollar payments

2. What is the current thinking regarding automation of T&E expense handling, reporting, and reimbursement?

A) While automation can be helpful, T&E processing still requires a lot of manual work
B) T&E automation solutions are still too new to evaluate accurately
C) It reduces processing costs, thereby increasing efficiency in handling T&E data
D) It opens too many loopholes for unauthorized expenses to sneak through

3. Payments to non-resident aliens for services that are performed in the U.S. must be reported on Form 1042-S if the payment amount exceeds:

A) $300
B) $600
C) $0
D) $1,000

4. Each of the following is one of the most common types of fraudulent expense reimbursement schemes, EXCEPT:

A) Multiple reimbursements for the same expense
B) Personal expenses reported as business-related
C) Forged or modified travel receipts
D) Lapping schemes for transportation cost

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

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

Solutions: