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IOFM APS Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Internal Controls | |
| Topic 2: T&E (Travel and Expense) | |
| Topic 3: Vendor Master File | |
| Topic 4: Tax and Regulatory | |
| Topic 5: Payments | |
| Topic 6: Technology and Automation | |
| Topic 7: Invoices |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
1. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.
A) II and III only
B) I and III only
C) I, II, and III
D) III only
2. All of the following are areas in which accounts payable has a significant influence EXCEPT:
A) Financial statements
B) Cash management
C) Inventory turnover
D) Vendor relationships
3. IRS proposed penalties for missing or incorrect tax IDs on 1099 filings can be abated due to 'reasonable cause,' which can include each of the following, EXCEPT:
A) Proof of a successful TIN match prior to the date of assessment
B) The organization's plan for improving the accuracy of future reporting
C) Documentation showing the error rate to be less than 5% of total 1099s
D) Steps the organization has taken in an attempt to obtain the correct payee information
4. Evaluated Receipt Settlement (ERS) payments are made based on the quantity reflected on which of the following?
A) Purchase Order
B) Receiving Documents
C) Advanced Shipping Notice
D) Supplier Invoice
5. Common elements required in a VAT-acceptable invoice include all of the following, EXCEPT:
A) The supplier's banking information
B) The customer's VAT identification number
C) The date of invoice issue
D) The VAT rate applied
Solutions:
| Question # 1 Answer: B | Question # 2 Answer: C | Question # 3 Answer: C | Question # 4 Answer: B | Question # 5 Answer: A |
