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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Benefits of ACH include each of the following, EXCEPT:

A) ACH reduces the cost of invoice processing
B) ACH speeds up payment processing time
C) ACH eliminates the need for vendor verification
D) ACH replaces having to issue paper checks

2. Which AP function is typically NOT considered a good candidate for business process outsourcing (BPO)?

A) Performance monitoring
B) Invoice imaging
C) Check printing
D) Utility payments

3. To date, the Streamlined Sales Tax Project has accomplished which of the following? I. Resolved the origin vs. destination question; II. Implemented a uniform exemption certificate; III. Created rate and boundary databases.

A) I, II, and III
B) II only
C) I only
D) II and III only

4. When applied to T&E, compliance requires which of the following processes?

A) I and II only (Accurate recordkeeping; Secure record retention)
B) II and III only (Secure record retention; Traveler location tracking)
C) III only (Traveler location tracking)
D) I only (Accurate recordkeeping)

5. In double-entry accounting, which of the following pairs of accounting entries are made when an invoice has been paid?

A) Debit the expense and credit the AP liability account
B) Debit cash (asset) and credit the AP liability account
C) Credit cash and debit the AP liability account
D) Credit cash and debit the asset account

Solutions: