APA FPC-Remote Exam - Topic 5 Question 10 Discussion

Actual exam question for APA's FPC-Remote exam

Question #: 10
Topic #: 5

[All FPC-Remote Questions]

To reconcile a general ledger tax liability account balance, verify all of the following items EXCEPT:

AEntries from company accountants

BChecks issued by accounts payable

CAccount entries against the payroll register

DAccount activity against the quarterly returns

Show Suggested Answer

Suggested Answer: A

Comprehensive and Detailed Explanation:

To properly reconcile payroll tax liability accounts, the following steps are performed:

Compare account entries against payroll registers (C) -- Ensures wages, deductions, and taxes are posted correctly.

Verify checks issued by accounts payable (B) -- Confirms tax payments were made.

Match account activity with quarterly tax returns (D) -- Ensures payroll taxes were reported correctly on Form 941.

Option A (Entries from company accountants) is incorrect because accountants do not create payroll entries; payroll is recorded based on actual payroll transactions, not estimates or adjustments from accountants.

GAAP Accounting Standards -- Payroll Tax Liability Reconciliation

Payroll.org -- Best Practices for Payroll Tax Account Reconciliation

by Cherrie at Jul 11, 2025, 11:29 AM

Limited Time Offer

25%

Off

Get Premium FPC-Remote Questions as Interactive Web-Based Practice Test or PDF

Contribute your Thoughts:

Submit Cancel

Jesusa

2 months ago

Not sure about C, seems relevant to me.

upvoted 0 times

...

Matthew

2 months ago

Surprised that payroll entries are even an option!

upvoted 0 times

...

Doyle

2 months ago

Definitely need to check the quarterly returns!

upvoted 0 times

...

Alonso

3 months ago

Agree, A is crucial for reconciliation.

upvoted 0 times

...

Ernie

3 months ago

I think it's B that doesn't belong here.

upvoted 0 times

...

Janessa

3 months ago

I’m leaning towards saying we don’t need to verify checks issued by accounts payable, but I could be wrong.

upvoted 0 times

...

Lili

3 months ago

I feel like account entries against the payroll register could be a trick option, but I can't recall if they really matter for this specific account.

upvoted 0 times

...

Kayleigh

4 months ago

I remember a practice question where we had to check quarterly returns, so that might be important here.

upvoted 0 times

...

Cheryll

4 months ago

I think we usually verify entries from accountants, but I'm not sure if checks issued are relevant for tax liability.

upvoted 0 times

...

Julio

4 months ago

Okay, I think I've got it. The key here is to identify the one item that is not necessary to verify when reconciling the tax liability account. Based on the options provided, I'm going to go with option A, entries from company accountants, as the one I don't need to verify.

upvoted 0 times

...

Georgene

4 months ago

I'm a bit unsure about this one. I know I need to reconcile the tax liability account, but I'm not totally clear on what all the different items are that I need to verify. I'll have to think this through carefully.

upvoted 0 times

...

Marquetta

4 months ago

Verifying entries from company accountants, checks issued by accounts payable, and account activity against the quarterly returns all seem like important things to check. I'm going to go with option C, account entries against the payroll register, as the one I don't need to verify.

upvoted 0 times

...

Walker

4 months ago

Okay, I think I've got this. The question is asking me to find the one item that I don't need to verify, so I need to look at the options and figure out which one is the odd one out.

upvoted 0 times

...

Johnna

5 months ago

This question is asking me to identify the item that I don't need to verify when reconciling a general ledger tax liability account balance. Hmm, let me think this through carefully.

upvoted 0 times

...

Jeff

6 months ago

Haha, this one's a no-brainer! C is the answer, hands down. I mean, who cares about the payroll register when you've got the whole tax liability account to reconcile? Bring on the quarterly returns!

upvoted 0 times

Ressie

5 months ago

I think you're right, C doesn't really matter in this case.

upvoted 0 times

...

Zona

7 months ago

I think it could also be A) Entries from company accountants, as those could impact the tax liability balance.

upvoted 0 times

...

Veronika

7 months ago

I'm going with B. Checking those accounts payable checks is just asking for trouble. I'd much rather dive into the quarterly returns and let the accountants handle the small stuff.

upvoted 0 times

...

Martina

7 months ago

I agree with Deeann, because the quarterly returns are crucial for reconciling tax liability.

upvoted 0 times

...

Kenneth

7 months ago

Definitely C. Who has time to cross-reference the payroll register when you've got juicy tax returns to pore over? That's where the real action is!

upvoted 0 times

Lasandra

5 months ago

I agree, the payroll register seems like a tedious task compared to the excitement of tax returns.

upvoted 0 times

...

France

5 months ago

Let's make sure we verify all entries from the company accountants.

upvoted 0 times

...

Jodi

6 months ago

I think we should focus on the quarterly returns for reconciliation.

upvoted 0 times

...

Laticia

7 months ago

I agree, payroll is not as exciting as tax returns.

upvoted 0 times

...

Deeann

7 months ago

I disagree, I believe it's D) Account activity against the quarterly returns.

upvoted 0 times

...

Georgeanna

7 months ago

I'm going with C. Checking the payroll register seems like a waste of time when we've got quarterly returns to validate. It's all about that big picture, you know?

upvoted 0 times

Maricela

5 months ago

Actually, I think checking the payroll register is important too. It's all about making sure every entry matches up.

upvoted 0 times

...

Veronica

7 months ago

I agree, focusing on the quarterly returns is key to reconciling the tax liability account.

upvoted 0 times

...

Candra

7 months ago

I think the answer is C) Account entries against the payroll register.

upvoted 0 times

...

Anastacia

8 months ago

Hmm, I think verifying the account entries against the payroll register is the one we don't need to do. Gotta keep an eye on those pesky accountants, though!

upvoted 0 times

Aretha

7 months ago

Yeah, the payroll register might not be as crucial to reconcile for the tax liability account balance.

upvoted 0 times

...

Virgina

7 months ago

I think we should also make sure to match the account activity against the quarterly returns.

upvoted 0 times

...

Bulah

7 months ago

I agree, we definitely need to double check the entries from the accountants.

upvoted 0 times

...