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WorldatWork C1 Exam Syllabus Topics:

WorldatWork Regulatory Environments for Compensation Programs Sample Questions:

1. What is the term for the skills, technologies, applications and practices of continuous iterative exploration and investigation of past business performance used to gain insight and drive business planning?

A) Business analytics
B) Predictive modeling
C) Statistical analysis
D) Business forecasting

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

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

3. Which of the following scenarios best describes a contract worker?

A) A computer programmer who telecommutes, uses her own equipment and works for multiple employers
B) A technician who works a scheduled shift and performs tasks as assigned according to specifications.
C) An accounts payable specialist who works at the company site utilizing an internal A/P system and pays vendors according to company procedures.

4. Your company has had a strong fiscal year with a 15% increase in net income over the prior fiscal year. Share prices are at an all time high. Working with Finance, you have arrived at a 2.5% merit increase budget for the next fiscal year, a smaller increase than the last fiscal year. Finance has indicated that some large capital expenditures will be needed next year, so the company needs to conserve resources. Additionally, Legal is in final negotiations on a lawsuit that may be very costly to the company. Word of the smaller increases has line management concerned that they will lose their best performers. Given all of these factors, what is your best course of action?

A) Implement the merit increase budget as is because the anticipated financial obligations have made it necessary
B) Gather the perspectives of all stakeholders, analyze their individual concerns and meet to determine whether a compromise solution is possible
C) Recommend a reduction in force to eliminate poor performers, which will increase the merit budget by reducing headcount
D) Meet with Finance and make a case for a larger merit increase budget because the loss of key talent will cost more over the long term than the savings from the smaller merit increases

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

Solutions: