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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

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

2. What is a good strategy for dealing with the change that typically accompanies automation?

A) Understand and accept that it will take time to learn a new system
B) If you feel the change won't be for the best, try to convince management to delay
C) Don't worry about it until you must actually implement the changes
D) Request that you be reassigned to a role that is unaffected by automation

3. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Expand the categories of purchases available for card use
B) Have the issuer identify more vendors that accept the card
C) Eliminate spending limits on the card
D) Issue AP a departmental card for making vendor payments

4. Which party is responsible for providing 1099 information for P-card transactions to the IRS?

A) Card user
B) Accounts payable
C) Merchant
D) Card issuer

5. Which of the following techniques is NOT recommended to help protect confidential data?

A) When approached at your desk, turn off your monitor and turn papers face down
B) When leaving your work area even briefly, lock your computer down
C) Save reports to a portable USB drive and give that to the requestor instead of emailing them
D) Shred unneeded paper documents or put them in a secure disposal container

Solutions: