IOFM : APS Questions & Answers

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?

A) Provide an exemption certificate to the seller
B) File a letter of intent with the local taxing jurisdiction
C) Inform the state in writing that the tax will be paid by the buyer
D) Supply a copy of a sales tax license to the seller

2. Which of the following are reasons an employee should keep and submit T&E receipts, even if using a corporate travel card?

A) I and III only (There may be additional expenses for items paid out-of-pocket; The card information may not include the sufficient level of detail needed for approval)
B) I, II, and III (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
C) II and III only (Paper receipts are more easily handled and archived than electronic ones; The card information may not include the sufficient level of detail needed for approval)
D) I and II only (There may be additional expenses for items paid out-of-pocket; Paper receipts are more easily handled and archived than electronic ones)

3. 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) A negotiated bank draft
C) An electronic conversion order
D) An image replacement document

4. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Mailroom
B) Audit
C) Purchasing
D) Manufacturing

5. In the U.S., what type of information is HIPAA designed to protect?

A) Electronic banking information
B) Corporate whistleblower identities
C) External auditor findings
D) Private medical records

Solutions: