CPP Practice Test 9

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

CPP Practice Test 9Tutor mode

Question 1 of 10

Accounting

The payroll accountant is preparing one compound journal entry that records this payroll's withholdings together with the employer's matching FICA. No employee has reached the Social Security wage base. Using the register totals shown, what total credit should be posted to Social Security Tax Payable?

Payroll register summary — semimonthly pay date
Register total	Amount
Gross wages	$82,400.00
Section 125 medical premiums (pre-tax)	$3,900.00
401(k) deferrals (pre-tax)	$4,120.00
Union dues (after-tax)	$640.00