Course Summary
Credit Type:
ACE Exam Number:
Organization Exam Number:
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 8 Payroll Accounting
Credit is recommended for examiness with a minimum score of 300 or higher.


This examination consists of 150 multiple-choice questions, 25 of which are pretest questions that do not count toward the final examination score, but may qualify to appear as test items on upcoming exams. The questions for the examination are obtained from members of the American Payroll Association (APA) Certification Advisory Group and are reviewed and edited for construction, accuracy, and appropriateness by the APA Certification Board's FPC Committee and the testing corporation that is responsible for scoring and designing the examination. Although there are no eligibility requirements to qualify to take the FPC examination, most successful candidates undertake some course of study. APA sponsors and publishes various manuals, software products, and web-based training to help candidates prepare for the examination.

Skills Measured:

The skills measured include 40% - Core Payroll Concepts: worker status, Fair Labor Standards Act, employment taxes, employee benefits, employee/employer forms, professional responsibility, methods and timing of pay, and customer service; 22% - Compliance: escheatment, regulatory, reporting, and record retention; 20% - Principles of Paycheck Calculation: compensation/benefits, involuntary deductions, voluntary deduction (pre and post-tax), employer taxes and contributions, and 'Net Disposable Take Home Pay'; 12% - Payroll Process and Systems; maintain master file components, concepts and functionalities, and auditing; and 6% - Accounting: accounting principles, general ledger account balance, and payroll journal entry.
Instruction & Assessment
Supplemental Materials