IOFM Accounts Payable Certification APS

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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Examples of preventive controls include each of the following EXCEPT:

A) Use of approved vendor lists
B) T&E expenditure guidelines
C) Account reconciliation
D) Dollar limits on use of P-card

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

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

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) Supply a copy of a sales tax license to the seller
C) File a letter of intent with the local taxing jurisdiction
D) Provide an exemption certificate to the seller

4. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) I only
B) I and III only
C) II and III only
D) II only

5. All of the following are areas in which accounts payable has a significant influence EXCEPT:

A) Inventory turnover
B) Financial statements
C) Vendor relationships
D) Cash management

Solutions: