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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

1. Which of the following accounting entries are necessary to record an expense from an incoming invoice?

A) A debit to the asset account and a corresponding debit to the expense account
B) A credit to the AP liability account and a corresponding credit to the expense account
C) A credit to expense and a debit to the AP liability account
D) A debit to expense and a credit to the AP liability account

2. Filing for a VAT refund is difficult because: I. Invoices must include the name and address of the company filing for the refund; II. Only authorized agents may apply for the refunds; III. An original invoice must be submitted.

A) II and III only
B) II only
C) I only
D) I and III only

3. Payment of invoices when it is assumed that the goods have been received is referred to as which of the following?

A) I only (Positive Payment)
B) I, II, and III (Positive Payment, Negative Assurance, Assumed Receipt)
C) III only (Assumed Receipt)
D) II and III only (Negative Assurance, Assumed Receipt)

4. What is one department that can particularly benefit from specific insights provided by the vendor master file?

A) Purchasing
B) Mailroom
C) Audit
D) Manufacturing

5. A three-way match is governed by the invoice, the purchase order, and which of the following?

A) Remittance advice
B) Bank draft
C) P-card statement
D) Receiving documents

Solutions: