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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. What is an efficient way to handle vendor contact information in the VMF that is likely to change frequently?

A) Assign an individual to review the contact information for these vendors on a weekly basis
B) Conduct a thorough audit of vendor names and addresses semiannually and make all changes discovered
C) Include only the vendor web address in the VMF and check online to find the right contact as needed
D) Include in the vendor contract that you must be notified of any personnel changes in writing

2. Which of the following is true about a recurring wire transfer?

A) It must be made through CHIPS
B) It is made to the same organization each time
C) It is made at the same time each week
D) It is made for the same amount each time

3. Ways to reduce the cost of processing an invoice include:

A) III only (Reducing the amount of manual data entry)
B) I and II only (Eliminating the approval process, Reducing the amount of paper handling)
C) I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
D) II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

4. Each of the following are ways to expand the use of the P-card, EXCEPT:

A) Eliminate spending limits on the card
B) Issue AP a departmental card for making vendor payments
C) Have the issuer identify more vendors that accept the card
D) Expand the categories of purchases available for card use

5. Which of the following accounting entries are necessary to record an expense from an incoming invoice?

A) A debit to expense and a credit to the AP liability account
B) A credit to the AP liability account and a corresponding credit to the expense account
C) A debit to the asset account and a corresponding debit to the expense account
D) A credit to expense and a debit to the AP liability account

Solutions: