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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which party is responsible for providing 1099 information for P-card transactions to the IRS?

A) Accounts payable
B) Card issuer
C) Merchant
D) Card user

2. Which of the following best describes ERP systems?

A) They link together business functions with real-time data flow
B) They are payment systems designed exclusively for cryptocurrency
C) They provide a sophisticated means of fraud detection
D) They are popular methods of tracking continuous improvement

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

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

4. Which of the following techniques is NOT recommended to help protect confidential data?

A) Shred unneeded paper documents or put them in a secure disposal container
B) When approached at your desk, turn off your monitor and turn papers face down
C) Save reports to a portable USB drive and give that to the requestor instead of emailing them
D) When leaving your work area even briefly, lock your computer down

5. Which of the following accounting entries are necessary to record an expense from an incoming invoice?

A) A credit to the AP liability account and a corresponding credit to the expense account
B) A credit to expense and a debit to the AP liability account
C) A debit to the asset account and a corresponding debit to the expense account
D) A debit to expense and a credit to the AP liability account

Solutions: