Exam Name: FPC-N America - Fundamental Payroll Certification
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APA FPC-N-America Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Principles of Pay Calculations | - Involuntary Deductions/Taxes - Voluntary Deductions - Employer Taxes and Contributions - Compensation/Benefits - Net/Disposable/Take-Home Pay | |
| Payroll Process and Supporting Systems | - Pre-process Controls - Master File Maintenance - Payroll Cycle and Systems | |
| Audits | 8% | - Internal Controls - Payroll/System Controls - Audit Policies and Procedures |
| Compliance/Research and Resources | - Record Retention - Federal/State/Local Compliance - Authoritative Research Resources | |
| Accounting | 8% | - Payroll Journal Entry - Financial Reporting - Account Reconciliation |
| Core Payroll Concepts | 29% | - Employment Taxes - Employee/Employer Forms - Worker Status - Professional Responsibility - Employee Benefits - Methods and Timing of Pay - Fair Labor Standards Act |
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