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WorldatWork C1 Exam Syllabus Topics:

WorldatWork Regulatory Environments for Compensation Programs Sample Questions:

1. The Alpha company ships an order to a customer on March 1st and invoices the customer for the product with the shipment, with payment terms of net 30 days. The customer's payment is received on April 5th. The payment clears the bank and shows on Alpha's account on April 8th. If Alpha is using accrual accounting, when does it record the revenue for this sale?

A) March 31st
B) April 8th
C) April 5th
D) March 1st

2. Which of the following best describes a factor that has influenced the growth and change in benefits?

A) Employees have longer career expectations.
B) Decreasing costs are causing growth in the numbers of benefits employers offer.
C) There is a decreasing number of females in the workforce.
D) Employees are expressing a greater desire for choice in their benefits.

3. Which of the following is appropriate when an employee is required by the employer to attend training as a condition of employment?

A) Only educational programs focused on remedial education (up to eighth grade) can be excluded from the 40-hr criteria for time and a half.
B) No training time is considered hours worked even if it is a condition of employment, since the employee is free to leave the company.
C) Even when the training is required, as long as the classes are outside working time and not on company property, they are not hours worked.
D) Appropriate study time does not count as hours worked regardless of the educational level of the training program.

4. Which of the following best describes the most likely perspectives of different groups in the organization that compensation professionals must be aware of?

A) Investors want to maximize gains and want to see compensation tightly controlled and Legal needs to ensure that compensation plans do not attract undue scrutiny.
B) Investors and Finance want to see money spent wisely. Legal must ensure compliance, and HR and operating departments want to see their needs taken into account to attract, retain and motivate a high quality workforce.
C) Operating departments and HR understand the company must live within its means and Finance cannot allocate funds to a budget if it is likely that profitability will be adversely affected.
D) Operating departments view compensation as it applies to them, HR must balance available resources to attract, retain and motivate employees and Finance knows the value of a motivated workforce and will provide the budget necessary to achieve it.

5. Who are you most likely to hear from if there are questions about an employee's compensation?

A) A concerned co-worker
B) The employee's department head
C) The employee's manager
D) The employee

Solutions: