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