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IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. The acronym "VAT" stands for:

A) Value assessed tax
B) Value added tax
C) Variable assessed tax
D) Variable added tax

2. What is one benefit of entering a commodity code in a user-defined field when setting up a newvendor?

A) It automatically generates a price comparison to other similar vendors
B) It indicates which team member created the new record
C) It enables procurement to use the data for spend analysis
D) It prevents a duplicate vendor from being entered

3. Which of the following statements best describes the meaning of data integrity?

A) The data was encrypted using an algorithm
B) The data has not been altered
C) The data has been tested for accuracy
D) The data comes with a digital signature

4. For a VAT invoice that contains what you believe to be a billing error, what is the only recommended solution?

A) Short pay or overpay as necessary and include an explanation of why you did so
B) Do not pay the invoice and return it to the vendor for correction
C) Pay the incorrect amount and then send a formal written request for an adjustment
D) Do not pay the invoice and report the transaction to the VAT administration

5. The accounting term "accrued expenses" represents which of the following?

A) Planned expenditures that have not been incurred in the current period
B) Forecasted expenses for which an invoice has not been received in the current period
C) Pre-paid expenses that were paid with petty cash
D) Incurred expenses that have not been posted in the current period

Solutions: