CPP Practice Test 14

10 free CPP practice questions in the real exam format, covering the official content areas, with an explanation for every answer.

CPP Practice Test 14Tutor mode

Question 1 of 10

Accounting

The payroll accountant reconciles the third-quarter Wages Expense account to the payroll registers. The accrual and reversal shown were both posted to Wages Expense during the quarter. What unreconciled difference remains to be investigated?

Q3 2026 Wages Expense reconciliation data
Item	Amount
Wages Expense, general ledger balance for Q3	$1,286,400.00
Gross wages per Q3 payroll registers	$1,262,350.00
Accrual recorded September 30, 2026	$52,800.00
Reversal on July 1, 2026 of the June 30 accrual	$30,550.00