IOFM APS : Accredited Payables Specialist (APS) Certification Exam

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Financial statements
B) Vendor relationships
C) Cash management
D) Inventory turnover

2. Which of the following are incentives for automating accounts payable?

A) II and III only (Better forecasting; Eliminating the need for audits)
B) I and III only (Reduced costs of handling paper; Eliminating the need for audits)
C) I, II, and III (Reduced costs of handling paper; Better forecasting; Eliminating the need for audits)
D) I and II only (Reduced costs of handling paper; Better forecasting)

3. In the U.S., what is the best way to verify a vendor's business registration?

A) Send a letter to the vendor requesting written confirmation that the registration is up-to-date
B) Submit a request to the Internal Revenue Service to do a Form 1120 search
C) Require a sworn affidavit from the vendor's financial institution
D) Check the database of the Secretary of State where the vendor is registered

4. Payments by U.S. companies to U.S. unincorporated service providers must be reported to the IRS if they equal or exceed which of the following dollar amounts?

A) $1,000
B) $600
C) $500
D) $300

5. A copy of front and back of the original check, which is legally the same as the original check, is termed a substitute check or:

A) A surrogate financial instrument
B) An electronic conversion order
C) A negotiated bank draft
D) An image replacement document

Solutions: