Study guide

CPP study guide

Read a lesson, then practice the ideas you want to remember.

Lessons

  1. Direct Deposit Operations: ACH Files, Return
  2. Business Continuity Planning & Disaster Reco
  3. Payroll System Selection, Implementation & D
  4. Cross-Functional Alignment: HR, Benefits, Fi
  5. Payroll Customer Service Delivery, SLAs & In
  6. Third-Party Vendor Management & Payroll KPI
  7. Benefit Law Compliance: ACA, COBRA, HIPAA, F
  8. Section 125 Cafeteria Plans, FSA & HSA Mecha
  9. Federal Employment Taxes: FICA, FUTA & Feder
  10. Third-Party Sick Pay, Disability & Professio
  11. FLSA White-Collar Exemptions & Salary Basis
  12. Pay Frequency Laws, Direct Deposit & NACHA C
  13. Payroll Cards, Paycheck Delivery & Construct
  14. Expatriate Payroll: Tax Equalization, Hypoth
  15. Resident vs. Nonresident Alien Status, Visas
  16. Totalization Agreements, GDPR & Global Payro
  17. Internal Control Frameworks, Segregation of
  18. Payroll Fraud Schemes, Detection Techniques
  19. Child Support Withholding & CCPA Maximum Lim
  20. Creditor Garnishments, Student Loans & Order
  21. Federal Tax Levies & Form 668-W Calculations
  22. End-to-End Payroll Processing Cycle & Pre/Po
  23. Employee Master File Setup, Maintenance & Da
  24. Time and Attendance Systems, Rounding & Exce
  25. Double-Entry Payroll Accounting: Gross Wages
  26. Employer Payroll Tax Liabilities, FUTA/SUTA
  27. Month-End Wage Accruals & ASC 710 Vacation/P
  28. Federal Payroll Tax Returns: Forms 941, 944,
  29. Federal Tax Deposit Schedules, Lookback Peri
  30. Multi-State Taxation, Nexus & SUI Localizati
  31. New Hire Reporting, Common Paymaster, Pay Ag
  32. Change Management, M&A Harmonization & Emplo
  33. Payroll Department Structure, Staffing & Cap
  34. Standard Operating Procedures, Policies & Co
  35. Final Pay, PTO Payouts & Deceased Employee W
  36. Gross-Up Calculations for Net Pay Guarantees
  37. Voluntary Deductions: Pre-Tax vs. Post-Tax O
  38. General Ledger to Form 941/W-2 Reconciliatio
  39. Payroll Clearing Accounts, Zero-Balance Acco
  40. Escheatment Laws & Unclaimed Property Compli
  41. Information Return Penalties & IRC § 6672 Tr
  42. Payroll Recordkeeping Requirements & Retenti
  43. Regular Rate of Pay Determination & Statutor
  44. Special FLSA Overtime Methods: Fluctuating W
  45. Tipped Employees: Tip Credit, Tip Pooling, O
  46. Weighted-Average Overtime for Multiple Pay R
  47. Regulatory Audits: IRS, DOL, State Agencies
  48. SOX 404 Internal Controls & SOC 1 Type II Re
  49. Employer-Provided Vehicles & Fringe Benefit
  50. Group-Term Life Insurance & Section 79 Imput
  51. Supplemental Wage Withholding: Flat vs. Aggr
  52. Form I-9 Employment Eligibility, E-Verify &
  53. Form W-4 Withholding Certificates & Lock-In
  54. Form W-2, W-3 & 1099 Year-End Information Re
  55. FLSA Hours Worked, Travel Time, On-Call & Wa
  56. Public Sector Payroll, Government Contract A
  57. Statutory Employees, Statutory Non-Employees
  58. Worker Status & Common Law Classification Te