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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 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

Question 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

Question 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)

Question 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

Question 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: