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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

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

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

Question 2

What is one department that can particularly benefit from specific insights provided by the vendor master file?

A. Purchasing
B. Audit
C. Mailroom
D. Manufacturing

Question 3

Which of the following are among the elements that the IRS considers in defining a T&E accountable plan?

A. II only (Business connection requirement)
B. I only (Expense substantiation)
C. I, II, and III (Expense substantiation; Business connection requirement; Return of unused cash advances on a timely basis)
D. I and III only (Expense substantiation; Return of unused cash advances on a timely basis)

Question 4

In which ways can the accounts payable specialist benefit the organization as a whole? I. Meet the organization's commitments; II. Communicate to management barriers to performance; III. Maintain positive relationships with suppliers.

A. I and II only
B. I, II, and III
C. II and III only
D. I and III only

Question 5

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

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

Solutions: