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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. 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) An image replacement document
B) A surrogate financial instrument
C) An electronic conversion order
D) A negotiated bank draft

2. The accounting term "accrued expenses" represents which of the following?

A) Pre-paid expenses that were paid with petty cash
B) Incurred expenses that have not been posted in the current period
C) Planned expenditures that have not been incurred in the current period
D) Forecasted expenses for which an invoice has not been received in the current period

3. Which of the following describes the possible consequences for anyone engaging in misconduct relating to the Sarbanes-Oxley Act?

A) Community service
B) Corporate dissolution
C) Industry blacklisting
D) Criminal penalties

4. Procurement card (P-card) issuers offer rebates according to:

A) Quantity of cards issued
B) Volume of spend
C) Frequency of use
D) Number of individual transactions

5. The acronym GAAP stands for which of the following?

A) Generally Accepted Accounting Principles
B) General Accounting Administration Program
C) Government Accounting Acceptance Principles
D) Government Accounting Actuarial Program

Solutions: