Accredited Payables Specialist (APS) Certification Exam: APS Exam
"Accredited Payables Specialist (APS) Certification Exam", also known as APS exam, is a IOFM Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 102 Q&As to your APS Exam preparation. In the APS exam resources, you will cover every field and category in Accounts Payable Certification Certification helping to ready you for your successful IOFM Certification.
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IOFM APS Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Accounts Payable Fundamentals | 20% | - Role and responsibilities of AP department - Regulatory compliance and ethics - Financial accounting basics for AP |
| Topic 2: Vendor Management | 15% | - Vendor communication and resolution - Vendor setup and maintenance - 1099 / tax reporting requirements |
| Topic 3: Payments and Disbursements | 20% | - Discounts, allowances and deductions - Payment methods and processing - Travel and expense management |
| Topic 4: Internal Controls & Fraud Prevention | 10% | - Audit readiness and documentation - Fraud detection and mitigation - Segregation of duties |
| Topic 5: Invoice Processing | 25% | - Matching and reconciliation - Invoice receipt and validation - Handling exceptions and discrepancies |
| Topic 6: Process Improvement & Automation | 10% | - Workflow optimization - Data analysis and reporting - AP automation tools and technology |
IOFM Accredited Payables Specialist (APS) Certification Sample Questions:
Question 1
In order to get a sales tax exemption on goods purchased for resale, what must the buyer do?
A. Supply a copy of a sales tax license to the seller
B. File a letter of intent with the local taxing jurisdiction
C. Provide an exemption certificate to the seller
D. Inform the state in writing that the tax will be paid by the buyer
Question 2
Which of the following are potential red flags for T&E expenses that fall outside of policy?
A. I only (Charges for airline upgrades)
B. I and III only (Charges for airline upgrades; Weekend stays)
C. II and III only (Cab fares; Weekend stays)
D. II only (Cab fares)
Question 3
Which of the following is true about a recurring wire transfer?
A. It is made at the same time each week
B. It is made for the same amount each time
C. It is made to the same organization each time
D. It must be made through CHIPS
Question 4
All of the following are areas in which accounts payable has a significant influence EXCEPT:
A. Financial statements
B. Cash management
C. Inventory turnover
D. Vendor relationships
Question 5
What is one department that can particularly benefit from specific insights provided by the vendor master file?
A. Manufacturing
B. Purchasing
C. Mailroom
D. Audit
Solutions:
| Question 1 Answer: C | Question 2 Answer: B | Question 3 Answer: C | Question 4 Answer: C | Question 5 Answer: B |
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