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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Cash management refers to an organization's management of which of the following?

A) Enterprise resource planning systems
B) Payment terms
C) Inflow and outflow of funds
D) Payroll disbursements

2. Which of the following IRS documents addresses travel & entertainment (T&E) expenses?

A) Form 1046
B) Advisory 972
C) Publication 463
D) Notice 1009

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

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

4. Each of the following is a goal of a vendor management program, EXCEPT:

A) Collecting spend information for procurement
B) Reducing duplicate payments
C) Compliance with laws and regulations
D) Streamlining sales and use tax process

5. 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

Solutions: