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APA FPC-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Payroll Process and Supporting Systems and Administration | 7% | - Payroll system concepts - Master file maintenance - Business continuity plans |
| Topic 2: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
| Topic 3: Calculation of the Paycheck | 24% | - Employer taxes and contributions - Compensation and benefits - Total payroll calculation - Involuntary and voluntary deductions |
| Topic 4: Audits | 8% | - Internal controls - Audit procedures |
| Topic 5: Payroll Administration and Management | 7% | - Policies and procedures - Customer service |
| Topic 6: Core Payroll Concepts | 29% | - Employee benefits and forms - Employment taxes - Professional responsibility - Fair Labor Standards Act - Worker status - Methods and timing of pay |
| Topic 7: Compliance / Research and Resources | 17% | - Penalties and compliance - Reporting and record retention - Escheatment - Legislative and regulatory requirements |
