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IOFM APS Exam Syllabus Topics:

IOFM Accredited Payables Specialist (APS) Certification Sample Questions:

Question 1

All of the following are examples of key performance indicators (KPIs) EXCEPT:

A. Lost discounts
B. Cost per invoice
C. Invoices paid on time
D. Positive pay

Question 2

Ways to reduce the cost of processing an invoice include:

A. I and II only (Eliminating the approval process, Reducing the amount of paper handling)
B. III only (Reducing the amount of manual data entry)
C. I, II, and III (Eliminating the approval process, Reducing the amount of paper handling, Reducing the amount of manual data entry)
D. II and III only (Reducing the amount of paper handling, Reducing the amount of manual data entry)

Question 3

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

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

Question 4

Procurement card (P-card) issuers offer rebates according to:

A. Volume of spend
B. Number of individual transactions
C. Frequency of use
D. Quantity of cards issued

Question 5

Which of the following has significantly reduced the number of small dollar invoices to be processed?

A. Electronic data interchange
B. Petty cash
C. Payment cards
D. Evaluated receipt settlement

Solutions: