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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. All of the following are examples of key performance indicators (KPIs) EXCEPT:

A) Invoices paid on time
B) Cost per invoice
C) Positive pay
D) Lost discounts

2. When applied to T&E, compliance requires which of the following processes?

A) III only (Traveler location tracking)
B) I only (Accurate recordkeeping)
C) II and III only (Secure record retention; Traveler location tracking)
D) I and II only (Accurate recordkeeping; Secure record retention)

3. Which U.S. government organization publishes "per diem" travel guidelines?

A) General Services Administration
B) Federal Reserve Board
C) Department of Commerce
D) Department of Treasury

4. Sales and use taxes are levied by which of the following? I. Cities and towns; II. Federal government; III.
States.

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

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

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

Solutions: