- (Topic 2)
Examples of positive active listening through body language include all of the following actions EXCEPT:

1. A. Avoiding slouching posture.
2. B. Shrugging your shoulders.
3. C. Making eye contact.
4. D. Nodding your head.

Correct Answer: B
✑ Shrugging shoulders (B) is a sign of uncertainty or disinterest, making itnegative body language.
✑ Making eye contact (C), nodding (D), and avoiding slouching (A) are positive
active listening cues. References:
✑ Effective Communication in Payroll Training Guide (Payroll.org)

- (Topic 1)
Which of the following expenses is a non-operating expense?

1. A. Insurance
2. B. Interest paid on income taxes
3. C. Legal fees
4. D. Utilities

Correct Answer: B
Comprehensive and Detailed Explanation:Non-operating expensesare costsnot directly relatedto the core operations of a business.
✑ Option A (Insurance) is an operating expensebecause it is necessary to protect
business assets.
✑ Option C (Legal fees) is an operating expenseif related to business operations.
✑ Option D (Utilities) is an operating expensebecause they are required to keep business operations running.
✑ Option B (Interest paid on income taxes) is a non-operating expensebecause it isnot part of daily business operationsbut rathera financial or tax-related cost.
Reference:
GAAP Accounting Principles – Classification of Expenses Payroll.org – Payroll-Related Business Expenses

- (Topic 2)
When testing a payroll business continuity plan, all of the following tasks are critical to issuing payments to employees EXCEPT:

1. A. Validating system access.
2. B. Adding a new cost center.
3. C. Creating the ACH file.
4. D. Printing paychecks.

Correct Answer: B
A payroll business continuity plan (BCP) is designed to ensure payroll processes continue during a disruption. Critical tasks include validating system access, creating ACH files, and printing paychecks.Adding a new cost center is NOT criticalto issuing payroll, as it primarily affects financial reporting rather than payment processing.Payroll.orgrecommends focusing on system access, banking functions, and ensuring payroll runs smoothly.
References:
✑ Payroll.org, Business Continuity and Disaster Recovery Guidelines
✑ IRS Publication 15 (Employer??s Tax Guide)

- (Topic 1)
A non-exempt hospital employee works a 14-day period at $14.00 per hour under the 8/80 rule. The employee worked the following hours during the two-week period:

Calculate the employee's biweekly gross pay.

1. A. $1,134.00
2. B. $1,141.00
3. C. $1,148.00
4. D. $1,225.00

Correct Answer: C
Comprehensive and Detailed Explanation:Under the8/80 rule, employees inhospital or healthcare settingsarepaid overtime if they work more than 8 hours in a day or 80 hours in a 14-day period.
✑ Calculate Total Hours Worked:
✑ Identify Overtime:
✑ Gross Pay Calculation:
Thus, the correct answer isC. $1,148.00. Reference:
Fair Labor Standards Act (FLSA) – 8/80 Rule for Healthcare Employees Payroll.org – Overtime Calculation in Healthcare Settings

- (Topic 2)
The journal is commonly referred to as the record of:

1. A. Cross-reference
2. B. Final entry
3. C. Original entry
4. D. Secondary entry

Correct Answer: C
✑ A journal is known as the "original entry" because transactions are first recorded here before posting to the ledger.
✑ The general ledger is the final entry (B), not the journal.
References:
✑ Payroll Accounting Standards (Payroll.org)