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APA FPC-INTL-MILITARY Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Payroll Process and Supporting Systems and Administration | 7% | - Payroll system concepts - Business continuity plans - Master file maintenance |
| Topic 2: Compliance / Research and Resources | 17% | - Escheatment - Legislative and regulatory requirements - Penalties and compliance - Reporting and record retention |
| Topic 3: Calculation of the Paycheck | 24% | - Compensation and benefits - Total payroll calculation - Employer taxes and contributions - Involuntary and voluntary deductions |
| Topic 4: Audits | 8% | - Internal controls - Audit procedures |
| Topic 5: Payroll Administration and Management | 7% | - Policies and procedures - Customer service |
| Topic 6: Core Payroll Concepts | 29% | - Professional responsibility - Methods and timing of pay - Employee benefits and forms - Fair Labor Standards Act - Employment taxes - Worker status |
| Topic 7: Accounting | 8% | - Financial reporting - Journal entries and reconciliation |
