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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Ways to reduce the cost of processing an invoice include:

A) III only (Reducing the amount of manual data entry)
B) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
C) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
D) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

2. 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) $500
B) $1,000
C) $300
D) $600

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

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

4. Which of the following is necessary to prepare a 1099?

A) A W-4 for all reportable vendors
B) A W-2 for all reportable vendors
C) A PTIN for all reportable vendors
D) A TIN for all reportable vendors

5. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:

A) The customer's VAT identification number
B) The supplier's banking information
C) The date of invoice issue
D) The VAT rate applied

Solutions: